D
2017
Indicator EVA in conditions of SMEs in the Czech Republic
KUBÍČKOVÁ, Dana, Vladimír NULÍČEK a Irena JINDŘICHOVSKÁ
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
Další údaje
Typ výsledku
Stať ve sborníku
Stát vydavatele
Česká republika
Utajení
není předmětem státního či obchodního tajemství
Forma vydání
tištěná verze "print"
Organizační jednotka
Vysoká škola finanční a správní
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.
V originále
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.
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.
Zobrazeno: 30. 10. 2024 04:54