IDEAS home Printed from https://ideas.repec.org/a/taf/applec/v51y2019i56p5999-6008.html
   My bibliography  Save this article

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

Author

Listed:
  • Ivana Kravčáková Vozárová
  • Rastislav Kotulič
  • Roman Vavrek

Abstract

Financial 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.

Suggested Citation

  • Ivana Kravčáková Vozárová & Rastislav Kotulič & Roman Vavrek, 2019. "Disparities in the financial performance of agricultural entities according to the legal form: the case of Slovakia," Applied Economics, Taylor & Francis Journals, vol. 51(56), pages 5999-6008, December.
    • Handle: RePEc:taf:applec:v:51:y:2019:i:56:p:5999-6008
    DOI: 10.1080/00036846.2019.1645285
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/00036846.2019.1645285
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/00036846.2019.1645285?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Lehenchuk, Serhii & Raboshuk, Alina & Valinkevych, Nataliia & Polishchuk, Iryna & Khodakyvskyy, Volodymyr, 2022. "Analysis of financial performance determinants: evidence from Slovak agricultural companies," Agricultural and Resource Economics: International Scientific E-Journal, Agricultural and Resource Economics: International Scientific E-Journal, vol. 8(4), December.
    2. Lehenchuk, Serhii & Raboshuk, Alina & Zhyhlei, Iryna & Zakharov, Dmytro & Fedoryshyna, Lidiia, 2023. "Financial performance determinants of Ukrainian agricultural companies in the pre-war period," Agricultural and Resource Economics: International Scientific E-Journal, Agricultural and Resource Economics: International Scientific E-Journal, vol. 9(4), December.
    3. Jana Kozáková & Mária Urbánová & Radovan Savov, 2021. "Factors Influencing the Extent of the Ethical Codes: Evidence from Slovakia," JRFM, MDPI, vol. 14(1), pages 1-18, January.
    4. Gajdosikova Dominika & Valaskova Katarina, 2022. "The Impact of Firm Size on Corporate Indebtedness: A Case Study of Slovak Enterprises," Folia Oeconomica Stetinensia, Sciendo, vol. 22(1), pages 63-84, June.
    5. Roman Vavrek & Ivana Kravčáková Vozárová & Rastislav Kotulič, 2021. "Evaluating the Financial Health of Agricultural Enterprises in the Conditions of the Slovak Republic Using Bankruptcy Models," Agriculture, MDPI, vol. 11(3), pages 1-19, March.
    6. Katarina Valaskova & Tomas Kliestik & Dominika Gajdosikova, 2021. "Distinctive determinants of financial indebtedness: evidence from Slovak and Czech enterprises," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 16(3), pages 639-659, September.
    7. Ivana Kravčáková Vozárová & Rastislav Kotulič & Roman Vavrek, 2020. "Assessing Impacts of CAP Subsidies on Financial Performance of Enterprises in Slovak Republic," Sustainability, MDPI, vol. 12(3), pages 1-18, January.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:applec:v:51:y:2019:i:56:p:5999-6008. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAEC20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.