Balance sheet rules and their influence on business performance - an empirical study.
| dc.contributor.author | Nosková, Marta | |
| dc.contributor.author | Jelínková, Eva | |
| dc.contributor.author | Taušl Procházková, Petra | |
| dc.date.accessioned | 2022-11-07T11:00:12Z | |
| dc.date.available | 2022-11-07T11:00:12Z | |
| dc.date.issued | 2022 | |
| dc.description.abstract-translated | The 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.format | 15 s. | cs |
| dc.format.mimetype | application/pdf | |
| dc.identifier.citation | NOSKOVÁ, 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: 1803-9782 | cs |
| dc.identifier.doi | 10.15240/tul/004/2022-2-006 | |
| dc.identifier.issn | 1803-9782 | |
| dc.identifier.obd | 43936945 | |
| dc.identifier.uri | http://hdl.handle.net/11025/49888 | |
| dc.language.iso | en | en |
| dc.project.ID | SGS-2021-017/Inovativní a udržitelné přístupy a metody v podnikání, projektech a procesech | cs |
| dc.publisher | Technická univerzita v Liberci | cs |
| dc.relation.ispartofseries | Acc Journal | en |
| dc.rights | © CC BY-NC 4.0 | en |
| dc.rights.access | openAccess | en |
| dc.subject.translated | Balance sheet rules | en |
| dc.subject.translated | Business performance | en |
| dc.subject.translated | Business performance measurement | en |
| dc.subject.translated | Impact | en |
| dc.title | Balance sheet rules and their influence on business performance - an empirical study. | en |
| dc.type | článek | cs |
| dc.type | article | en |
| dc.type.status | Peer-reviewed | en |
| dc.type.version | publishedVersion | en |