Title:	Balance Sheet Rules and Their Ability to Influence Business Performance
Authors:	Nosková, Marta Taušl Procházková, Petra
Citation:	NOSKOVÁ, M., TAUŠL PROCHÁZKOVÁ, P. Balance Sheet Rules and Their Ability to Influence Business Performance. In: 3rd International conference on Decision making for Small and Medium-Sized Enterprises DEMSME 2021 Conference Proceedings. Karviná: Silesian University in Opava, School of Business Administration in Karviná, 2021. s. 438-444. ISBN 978-80-7510-456-4.
Issue Date:	2021
Publisher:	Silesian University in Opava, School of Business Administration in Karviná
Document type:	konferenční příspěvek conferenceObject
URI:	http://hdl.handle.net/11025/45153
ISBN:	978-80-7510-456-4
Keywords in different language:	balance sheet rules;business performance;impact
Abstract in different language:	In the Czech Republic, balance sheet rules represent well known theory that is recommended to enterprises to follow in order to achieve long-term financial balance and stability. Aim of this paper is to analyze, what impact the compliance with the rules has on businesses in terms of their performance. For this purpose, indicators describing individual balance sheet rules and business performance were proposed and filled with data from 2017, representing micro and small businesses in the Czech Republic. Next, businesses were divided into groups, according to their ability to fulfill the rules. Groups of these data were analyzed using non-parametrical statistical test (Mann-Whitney U-test) in order to find out, if there is any difference in the indicators of their business performance. According to the results it cannot be confirmed that the compliance with the balance sheet rules has the ability to affect business performance.
Rights:	© Silesian University in Opava, School of Business Administration in Karviná
Appears in Collections:	Konferenční příspěvky / Conference papers (KPM) OBD

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