Assessing the financial health of agricultural enterprises incorporating the spatial dimension

IF 1.5 4区 经济学 Q3 AGRICULTURAL ECONOMICS & POLICY
R. Vavrek, I. Vozarova, R. Kotulič, P. Adamišin, M. Dubravská, V. Ivanková
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引用次数: 0

Abstract

In practice, different methods are used to assess the financial health of a company, and the fact that models use the various indicators complicates the comparison of their results. The aim of this paper was to identify the financial health of agricultural enterprises operating in the Slovak Republic using three selected creditworthy models (the Altman model, Taffler model and Bonity Index). It was concluded that the differences in the evaluations of agricultural enterprises using individual creditworthy models were significant. The analysis was supplemented by the spatial distribution of the enterprises at the level of individual regions of the Slovak Republic. It was confirmed that the spatial differences in the evaluations of agricultural enterprises using individual creditworthy models were not statistically significant and were therefore random. The proposal of own assessment of regions is based on the combination of the obtained results and their spatial distribution. We assume that such comprehensive assessment over a longer period of time may be an appropriate tool for assessing the financial health of agricultural enterprises, thus contribute to the early identification of potential risks and the long-term economic sustainability. This study can be the contribution in helping to design policies or effective solve the important challenges of agricultural enterprises to the path of sustainable development of the regions and to environmental management.
基于空间维度的农业企业财务健康评价
在实践中,不同的方法被用来评估一个公司的财务健康状况,事实上,模型使用不同的指标,使其结果的比较复杂化。本文的目的是利用三个选定的信誉模型(Altman模型、Taffler模型和Bonity指数)来确定在斯洛伐克共和国经营的农业企业的财务健康状况。结果表明,使用个体信用模型对农业企业的评价存在显著差异。斯洛伐克共和国各区域一级企业的空间分布情况补充了这一分析。结果表明,利用个体信用模型对农业企业评价的空间差异不具有统计学意义,因此具有随机性。将所得结果与区域的空间分布相结合,提出了区域自身评价的建议。我们认为,这种较长时期的综合评估可能是评估农业企业财务健康状况的适当工具,从而有助于及早发现潜在风险和长期经济可持续性。本研究可为区域可持续发展道路和环境管理中农业企业面临的重要挑战提供政策设计或有效解决方案。
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来源期刊
CiteScore
2.90
自引率
0.00%
发文量
0
审稿时长
>12 weeks
期刊介绍: The IFAMR is an internationally recognized catalyst for discussion and inquiry on issues related to the global food and agribusiness system. The journal provides an intellectual meeting place for industry executives, managers, scholars and practitioners interested in the effective management of agribusiness firms and organizations. IFAMR publishes high quality, peer reviewed, scholarly articles on topics related to the practice of management in the food and agribusiness industry. The Journal provides managers, researchers and teachers a forum where they can publish and acquire research results, new ideas, applications of new knowledge, and discussions of issues important to the worldwide food and agribusiness system. The Review is published electronically on this website. The core values of the Review are as follows: excellent academic contributions; fast, thorough, and detailed peer reviews; building human capital through the development of good writing skills in scholars and students; broad international representation among authors, editors, and reviewers; a showcase for IFAMA’s unique industry-scholar relationship, and a facilitator of international debate, networking, and research in agribusiness. The Review welcomes scholarly articles on business, public policy, law and education pertaining to the global food system. Articles may be applied or theoretical, but must relevant to managers or management scholars studies, industry interviews, and book reviews are also welcome.
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