KUBÍČKOVÁ, Dana, Vladimír NULÍČEK and 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, 2017, p. 949-958. ISBN 978-80-87990-14-8.
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Basic information
Original name Indicator EVA in conditions of SMEs in the Czech Republic
Name in Czech Ukazatel EVA v podmínkách přechodové ekonomiky v České republice
Authors KUBÍČKOVÁ, Dana, Vladimír NULÍČEK and Irena JINDŘICHOVSKÁ.
Edition Praha, Proceedings of the “The 12th International Days of Statistics and Economics“ (MSED), p. 949-958, 10 pp. 2017.
Publisher VŠE Praha
Other information
Original language English
Type of outcome Proceedings paper
Field of Study 50205 Accounting
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
Publication form printed version "print"
WWW URL
Organization unit University of Finance and Administration
ISBN 978-80-87990-14-8
Keywords (in Czech) Ekonomická přidaná hodnota, Náklady na kapitál, přechodová ekonomika, risk premium
Keywords in English Economic value added; Cost of equity; SMEs; risk premium.
Tags nehodnotit_vloženo_dvakrát
Changed by Changed by: Ing. Dana Kubíčková, CSc., učo 5028. Changed: 6/4/2020 12:05.
Abstract
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.
Abstract (in Czech)
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.
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