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At its March 2021 virtual meeting, IFAC’s Professional Accountants in Business Advisory Group considered the key global trends impacting the future readiness of the accountancy profession. The report,...
Decision on the capital structure of an enterprise is very important because a bad decision can affect a company’s profitability leading to a decrease in the shareholders value. The good financial dec...
The main aim of the study was to analyse changes in the work profitability in the agricultural sector in the Czech Republic and Poland in the post-accession period. The study used the Economic Account...
The paper analyses the relationships between the profitability of viticulture on the one hand and the sugar content and grapes yield in viticulture in the Czech Republic between 1995 and 2014 on the o...
The paper deals with the development and main determinants of the profitability of Czech dairy farms. The aim of the paper is to evaluate the differences in the dynamics of profitability for two types...
In these documents, it is stated, among other things, that economic viability is a key pillar of sustainable forest management and is of conclusive significance in preserving forests and their multi...
In these documents, it is stated, among other things, that economic viability is a key pillar of sustainable forest management and is of conclusive significance in preserving forests and their multi...
We study how the availability of domestic credit influences the contribution that financing activities make to a firm's return on equity (ROE). Using a sample of 51,866 firms from 69 countries, we fin...
We examine how cross-country differences in product, capital, and labor market competition, and government efficiency affect the rate of mean reversion of corporate profitability. Using a sample of 42...
In the Czech Republic, there is still a predominance of obsolete apple orchards that were established more than 15 years ago and that are not profitable under contemporary conditions. Typical features...
The EU Common Agricultural Policy enables to provide coupled payments for cattle breeding. The article compares the profitability in dairy cows and suckler cows breeding under the Czech agricultural p...
This paper studies the relationship between foreign ownership and bank performance. A cross-section of 216 banks in transition economies in Central and Eastern Europe and Central Asia is used. In the ...
Addressing the ongoing examination of high-frequency trading practices in financial markets, we report the results of an extensive empirical study estimating the maximum possible profitability of the...
This study investigates the moderating effects of three managerial ideologies on the relationship between change in profitability and subsequent downsizing. Results of a moderated regression analysis...

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