LÁNSKÝ, Jan a David MAREŠ. Liquidity and Stability of Agriculture in the Czech Republic. Scientia agriculturae bohemica. Praha: Česká zemědělská univerzita, 2017, roč. 48, č. 3, s. 177-184. ISSN 1211-3174. Dostupné z: https://dx.doi.org/10.1515/sab-2017-0024.
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Základní údaje
Originální název Liquidity and Stability of Agriculture in the Czech Republic
Autoři LÁNSKÝ, Jan (203 Česká republika, garant, domácí) a David MAREŠ (203 Česká republika, domácí).
Vydání Scientia agriculturae bohemica, Praha, Česká zemědělská univerzita, 2017, 1211-3174.
Další údaje
Originální jazyk angličtina
Typ výsledku Článek v odborném periodiku
Obor 50200 5.2 Economics and Business
Stát vydavatele Česká republika
Utajení není předmětem státního či obchodního tajemství
Kód RIV RIV/26138077:_____/17:#0000896
Organizační jednotka Institut VŠFS, z.ú.
Doi http://dx.doi.org/10.1515/sab-2017-0024
Klíčová slova česky financial analysis; current assets; short term debts; current ratio; quick ratio; cash ratio
Klíčová slova anglicky financial analysis; current assets; short term debts; current ratio; quick ratio; cash ratio
Štítky AR 2016-2017, RIV_2018, SCOPUS, xJ2
Příznaky Mezinárodní význam, Recenzováno
Návaznosti GA16-21506S, projekt VaV.
Změnil Změnil: Bc. Jan Peterec, učo 24999. Změněno: 1. 3. 2018 10:12.
Anotace
This article is based on empirical research and 2007–2012 statistical data from joint stock companies which were active in the agriculture sector of the Czech Republic. It deals with the wider aspects of liquidity and stability using suitable liquidity indicators and a vertical financial analysis over a sufficient period of time providing valid results for assessing liquidity and stability of agriculture in relation to cyclic fluctuations. The vertical financial analysis was performed to determine the liquidity structure at current assets and short term debts. Then convenient indicators of current ratio, quick ratio, and cash ratio were applied and interpreted in relation to cyclical deviations and agriculture specifics. From the viewpoint of liquidity measured using the current ratio, agriculture in the Czech Republic is stable and the current ratio values bear witness to solid liquidity, whereby the short-term assets exceed the short-term external funds. Research is to show whether the agriculture sector is liquid and whether the liquidity indicators provide the basis for solvency in the given field.
Anotace česky
This article is based on empirical research and 2007–2012 statistical data from joint stock companies which were active in the agriculture sector of the Czech Republic. It deals with the wider aspects of liquidity and stability using suitable liquidity indicators and a vertical financial analysis over a sufficient period of time providing valid results for assessing liquidity and stability of agriculture in relation to cyclic fluctuations. The vertical financial analysis was performed to determine the liquidity structure at current assets and short term debts. Then convenient indicators of current ratio, quick ratio, and cash ratio were applied and interpreted in relation to cyclical deviations and agriculture specifics. From the viewpoint of liquidity measured using the current ratio, agriculture in the Czech Republic is stable and the current ratio values bear witness to solid liquidity, whereby the short-term assets exceed the short-term external funds. Research is to show whether the agriculture sector is liquid and whether the liquidity indicators provide the basis for solvency in the given field.
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