The Impact of Indicators of Capital Structure on Profit of Viticulture and Viniculture Enterprises
The Impact of Indicators of Capital Structure on Profit of Viticulture and Viniculture Enterprises

Author(s): Marta Gryčová, Martin Gürtler, Eliška Vlašicová, Zdeňka Náglová
Subject(s): Business Economy / Management, Evaluation research
Published by: Masarykova univerzita nakladatelství
Keywords: capital structure; results of operations; linear regression model; viticulture; viniculture;
Summary/Abstract: This paper examines the influence of particular aspects of capital structure on profit or loss of a company. The aim of this paper is to identify an impact of selected indicators on profit, resp. on EBIT and EAT of viticulture and viniculturae companies in the Czech Republic. A regression and correlation analysis is used to identify the influence of the selected indicators. The paper works with accounting data of wine and viticulture businesses during the time period of 2005 - 2011. Data were obtained from a database of companies and institutions Albertina.

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