Disparities in the financial performance of agricultural entities according to the legal form: the case of Slovakia

dc.contributor.authorKravčáková Vozárová, Ivana
dc.contributor.authorKotulič, Rastislav
dc.contributor.authorVavrek, Roman
dc.date.accessioned2019-08-15T09:37:14Z
dc.date.available2019-08-15T09:37:14Z
dc.date.issued2019
dc.description.abstractFinancial management in agricultural enterprises is affected by a range of factors that are not present in other sectors. One of the factors that affect the performance of enterprises is the legal or organizational form of the business. In Slovakia, the specific structure of farms is different from that of almost any other member state of the European Union. The aim of this paper is to evaluate the disparities in the financial performance of agricultural enterprises according to the legal form. We analysed and compared two groups of agricultural entities, agricultural cooperatives and business companies, for the period from 2005 to 2014. Based on an analysis of the differences using mathematical and statistical methods, we can conclude that the legal forms are distinguished in all monitored parameters and our hypothesis on the differences in economic performance of agricultural entities according to legal form was confirmed.cs
dc.format.extent11 strancs
dc.identifier.doi10.1080/00036846.2019.1645285
dc.identifier.urihttps://dspace.tul.cz/handle/15240/153216
dc.identifier.urihttps://www.tandfonline.com/doi/full/10.1080/00036846.2019.1645285
dc.language.isocscs
dc.relation.ispartofAPPLIED ECONOMICS
dc.subjectEconomic performancecs
dc.subjectratio indicatorscs
dc.subjectlegal formcs
dc.subjectagricultural cooperativescs
dc.subjectbusiness companiescs
dc.titleDisparities in the financial performance of agricultural entities according to the legal form: the case of Slovakiacs
local.identifier.publikace6760
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