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....
Main Authors: | Jiří Strouhal, Petra Štamfestová, Aleksandr Ključnikov, Zuzana Vincúrová |
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Format: | Article |
Language: | English |
Published: |
Tomas Bata University in Zlín
2018-03-01
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Series: | Journal of Competitiveness |
Subjects: | |
Online Access: | https://www.cjournal.cz/index.php?hid=clanek&bid=archiv&cid=280&cp= |
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