KUBÍČKOVÁ, Dana, Vladimír NULÍČEK a Irena JINDŘICHOVSKÁ. Indicator EVA in conditions of SMEs in the Czech Republic. In Tomáš Loster, Tomáš Pavelka. Proceedings of the “The 12th International Days of Statistics and Economics“ (MSED). Praha: VŠE Praha. s. 949-958. ISBN 978-80-87990-14-8. 2017.
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Základní údaje
Originální název Indicator EVA in conditions of SMEs in the Czech Republic
Název česky Ukazatel EVA v podmínkách přechodové ekonomiky v České republice
Autoři KUBÍČKOVÁ, Dana, Vladimír NULÍČEK a Irena JINDŘICHOVSKÁ.
Vydání Praha, Proceedings of the “The 12th International Days of Statistics and Economics“ (MSED), od s. 949-958, 10 s. 2017.
Nakladatel VŠE Praha
Další údaje
Originální jazyk angličtina
Typ výsledku Stať ve sborníku
Obor 50205 Accounting
Stát vydavatele Česká republika
Utajení není předmětem státního či obchodního tajemství
Forma vydání tištěná verze "print"
WWW URL
Organizační jednotka Vysoká škola finanční a správní
ISBN 978-80-87990-14-8
Klíčová slova česky Ekonomická přidaná hodnota, Náklady na kapitál, přechodová ekonomika, risk premium
Klíčová slova anglicky Economic value added; Cost of equity; SMEs; risk premium.
Štítky nehodnotit_vloženo_dvakrát
Změnil Změnila: Ing. Dana Kubíčková, CSc., učo 5028. Změněno: 6. 4. 2020 12:05.
Anotace
This paper focuses on the indicator Economic Value Added (EVA) in Small and Medium Enterprises (SMEs) in the transitional economy of the Czech Republic. Our research question is to find the actual level of this indicator in conditions of different segments of SMEs market and to compare it with large companies. The second research question is to find whether the level of EVA differs depending on different branch of industry in which the SMEs operate. And the last question is to assess whether the level of EVA changes in relation with selected in company indicators. The research employs a set of 16,302 company data obtained from database Albertina. Our results confirmed findings of previous research works and furthermore they show that the level of EVA indicator is generally very low in the Czech Republic even in the large companies. The findings have many limitations, but the results may serve as an introductory study for the following research on company performance and decision-making.
Anotace česky
This paper focuses on the indicator Economic Value Added (EVA) in Small and Medium Enterprises (SMEs) in the transitional economy of the Czech Republic. Our research question is to find the actual level of this indicator in conditions of different segments of SMEs market and to compare it with large companies. The second research question is to find whether the level of EVA differs depending on different branch of industry in which the SMEs operate. And the last question is to assess whether the level of EVA changes in relation with selected in company indicators. The research employs a set of 16,302 company data obtained from database Albertina. Our results confirmed findings of previous research works and furthermore they show that the level of EVA indicator is generally very low in the Czech Republic even in the large companies. The findings have many limitations, but the results may serve as an introductory study for the following research on company performance and decision-making.
VytisknoutZobrazeno: 29. 3. 2024 05:36