DIFFERENT APPROACHES TO THE EBIT CONSTRUCTION AND THEIR IMPACT ON CORPORATE FINANCIAL PERFORMANCE BASED ON THE RETURN ON ASSETS: SOME EVIDENCE FROM CZECH TOP100 COMPANIES

DIFFERENT APPROACHES TO THE EBIT CONSTRUCTION AND THEIR IMPACT ON CORPORATE FINANCIAL PERFORMANCE BASED ON THE RETURN ON ASSETS: SOME EVIDENCE FROM CZECH TOP100 COMPANIES

The paper discusses ways of measuring the financial performance of businesses. The aim is to determine to what extent the form of profit calculation influences value of return on assets (hereinafter referred to as ‘ROA’), which is frequently used as an indicator for measuring financial performance....

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Bibliographic Details
Main Authors: Jiří Strouhal, Petra Štamfestová, Aleksandr Ključnikov, Zuzana Vincúrová
Format: Article
Language:English
Published: Tomas Bata University in Zlín 2018-03-01
Series:Journal of Competitiveness
Subjects:
EBIT
return on assets
TOP100
Czech Republic
financial performance
financial reporting
Online Access:https://www.cjournal.cz/index.php?hid=clanek&bid=archiv&cid=280&cp=

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