Balance sheet rules and their influence on business performance - an empirical study.

dc.contributor.authorNosková, Marta
dc.contributor.authorJelínková, Eva
dc.contributor.authorTaušl Procházková, Petra
dc.date.accessioned2022-11-07T11:00:12Z
dc.date.available2022-11-07T11:00:12Z
dc.date.issued2022
dc.description.abstract-translatedThe study aims to examine in detail the impact of compliance with balance sheet rules on business performance. To examine this premise, data from small and micro businesses in the Czech Republic (total number 2,537) were statistically tested using t-test and Mann-Whitney U test. Particular attention was paid to the value of the return on equity indicator (as a business performance indicator), and the changes in this value between the business groups that comply and those that do not comply with these rules. The results suggest that the positive effect of balance sheet rule compliance on business performance cannot be confirmed, nor the predominant compliance among businesses was proven. Thus, the discussion of whether the balance sheet rules need regularly appear in the current business economics literature should be open. The results are presented and discussed in this paper, together with their limitations.en
dc.format15 s.cs
dc.format.mimetypeapplication/pdf
dc.identifier.citationNOSKOVÁ, M. JELÍNKOVÁ, E. TAUŠL PROCHÁZKOVÁ, P. Balance sheet rules and their influence on business performance - an empirical study.. ACC JOURNAL, 2022, roč. 28, č. 2, s. 71-85. ISSN: 1803-9782cs
dc.identifier.doi10.15240/tul/004/2022-2-006
dc.identifier.issn1803-9782
dc.identifier.obd43936945
dc.identifier.urihttp://hdl.handle.net/11025/49888
dc.language.isoenen
dc.project.IDSGS-2021-017/Inovativní a udržitelné přístupy a metody v podnikání, projektech a procesechcs
dc.publisherTechnická univerzita v Libercics
dc.relation.ispartofseriesAcc Journalen
dc.rights© CC BY-NC 4.0en
dc.rights.accessopenAccessen
dc.subject.translatedBalance sheet rulesen
dc.subject.translatedBusiness performanceen
dc.subject.translatedBusiness performance measurementen
dc.subject.translatedImpacten
dc.titleBalance sheet rules and their influence on business performance - an empirical study.en
dc.typečlánekcs
dc.typearticleen
dc.type.statusPeer-revieweden
dc.type.versionpublishedVersionen

Files

OPEN License Selector