Analýza finančního zatížení českých firem v období 1996 – 2005
Analysis of the Financial Burden of the Czech Enterprises in Period 1996 – 2005
Author(s): Jaroslav SedláčekSubject(s): Economy
Published by: Ekonomický ústav SAV a Prognostický ústav SAV
Keywords: financial burden of enterprises; equity; revenues; earnings; earnings before interest and taxes; return on assets; return on equity; factors of growth
Summary/Abstract: The aim of this contribution is to analyze the financial burden of the Czech en-terprises in period 1996 – 2005 and point out the factors, which influenced their structure of capital and efficiency. According to Du Pont equations financial burden is given as an interest and taxes reduction of earnings before interests and taxes. It was found out asynchronical dependence between real payments and changes of rates of interests and taxes in the analysis.
Journal: Ekonomický časopis
- Issue Year: 55/2007
- Issue No: 06
- Page Range: 582-593
- Page Count: 12
- Language: Czech