LÁNSKÝ, Jan and David MAREŠ. Liquidity and Stability of Agriculture in the Czech Republic. Scientia agriculturae bohemica. Praha: Česká zemědělská univerzita, 2017, vol. 48, No 3, p. 177-184. ISSN 1211-3174. Available from: https://dx.doi.org/10.1515/sab-2017-0024.
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Basic information
Original name Liquidity and Stability of Agriculture in the Czech Republic
Authors LÁNSKÝ, Jan (203 Czech Republic, guarantor, belonging to the institution) and David MAREŠ (203 Czech Republic, belonging to the institution).
Edition Scientia agriculturae bohemica, Praha, Česká zemědělská univerzita, 2017, 1211-3174.
Other information
Original language English
Type of outcome Article in a journal
Field of Study 50200 5.2 Economics and Business
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
RIV identification code RIV/26138077:_____/17:#0000896
Organization unit Institute VSFS
Doi http://dx.doi.org/10.1515/sab-2017-0024
Keywords (in Czech) financial analysis; current assets; short term debts; current ratio; quick ratio; cash ratio
Keywords in English financial analysis; current assets; short term debts; current ratio; quick ratio; cash ratio
Tags AR 2016-2017, RIV_2018, SCOPUS, xJ2
Tags International impact, Reviewed
Links GA16-21506S, research and development project.
Changed by Changed by: Bc. Jan Peterec, učo 24999. Changed: 1/3/2018 10:12.
Abstract
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.
Abstract (in Czech)
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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