Factors determining the return on equity in agriculture
The article presents the influence of the return on equity in agricultural farms. It the audits was used Du Pont modified model and regression analysis. The data of accountancy of agricultural farms FADN made up the source material. Analysis was conducted in total UE and according to economic sizes...
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University of Life Sciences in Poznań
2009-01-01
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Online Access: | http://www.jard.edu.pl/tom11/zeszyt1/art_7.pdf |
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doaj-e7ab9c4969d24799b967f4daa67d3eb32020-11-24T23:30:36ZengUniversity of Life Sciences in PoznańJournal of Agribusiness and Rural Development1899-52411899-57722009-01-01111Factors determining the return on equity in agricultureZbigniew GołaśThe article presents the influence of the return on equity in agricultural farms. It the audits was used Du Pont modified model and regression analysis. The data of accountancy of agricultural farms FADN made up the source material. Analysis was conducted in total UE and according to economic sizes and farming types. The built models of regression show, that the most important factor influencing return on equity in agriculture is the generally low operating efficiency appointed by deep return on sales and slow capital rotation, which moreover is additionally strongly deepened by non occurrence of financial leverage. www.jard.edu.pl/tom11/zeszyt1/art_7.pdfreturn on equityDu Pont modelagriculturefarmsFADNregression analysis |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Zbigniew Gołaś |
spellingShingle |
Zbigniew Gołaś Factors determining the return on equity in agriculture Journal of Agribusiness and Rural Development return on equity Du Pont model agriculture farms FADN regression analysis |
author_facet |
Zbigniew Gołaś |
author_sort |
Zbigniew Gołaś |
title |
Factors determining the return on equity in agriculture |
title_short |
Factors determining the return on equity in agriculture |
title_full |
Factors determining the return on equity in agriculture |
title_fullStr |
Factors determining the return on equity in agriculture |
title_full_unstemmed |
Factors determining the return on equity in agriculture |
title_sort |
factors determining the return on equity in agriculture |
publisher |
University of Life Sciences in Poznań |
series |
Journal of Agribusiness and Rural Development |
issn |
1899-5241 1899-5772 |
publishDate |
2009-01-01 |
description |
The article presents the influence of the return on equity in agricultural farms. It the audits was used Du Pont modified model and regression analysis. The data of accountancy of agricultural farms FADN made up the source material. Analysis was conducted in total UE and according to economic sizes and farming types. The built models of regression show, that the most important factor influencing return on equity in agriculture is the generally low operating efficiency appointed by deep return on sales and slow capital rotation, which moreover is additionally strongly deepened by non occurrence of financial leverage. |
topic |
return on equity Du Pont model agriculture farms FADN regression analysis |
url |
http://www.jard.edu.pl/tom11/zeszyt1/art_7.pdf |
work_keys_str_mv |
AT zbigniewgołas factorsdeterminingthereturnonequityinagriculture |
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1725541171901497344 |