Capital structure of COOP group in the Czech Republic

The aim of this paper is to evaluate the capital structure and its determinants in consumer co-operatives in the Czech Republic. Consumer co-operatives are associated in the COOP Group, which is the largest retail network of food stores in the country. This analysis uses quantitative data from the f...

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Autor principal:	Jana Pevná
Formato:	article
Lenguaje:	CS EN SK
Publicado:	Vydavatelství ZČU v Plzni 2021
Materias:	capital structure leverage determinant Business HF5001-6182
Acceso en línea:	https://doi.org/10.24132/jbt.2021.11.1.30_40 https://doaj.org/article/0282ace7deab493197795b504eeb85b3
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spelling	oai:doaj.org-article:0282ace7deab493197795b504eeb85b32021-11-06T10:35:47ZCapital structure of COOP group in the Czech Republichttps://doi.org/10.24132/jbt.2021.11.1.30_401805-0603https://doaj.org/article/0282ace7deab493197795b504eeb85b32021-06-01T00:00:00Zhttps://drive.google.com/file/d/1bwHHq8Z6xVCVvQGIQxs-n_4tErM4mv3O/viewhttps://doaj.org/toc/1805-0603The aim of this paper is to evaluate the capital structure and its determinants in consumer co-operatives in the Czech Republic. Consumer co-operatives are associated in the COOP Group, which is the largest retail network of food stores in the country. This analysis uses quantitative data from the financial statements for the years 2014 to 2018 from the database of information on Czech economic entities Albertina. Financial indicators, regression as well as correlation analysis are all used to analyse the data. This paper reveals that the leverage of the entire group is low, as more than two-thirds of the assets are financed by equity. Internal financing from retained profits is prevalent. From the results of multiple linear regression analysis is apparent that tangibility and total assets turnover both have a positive effect on leverage while liquidity and retained profits negative.Jana PevnáVydavatelství ZČU v Plzniarticlecapital structureleveragedeterminantBusinessHF5001-6182CSENSKTrendy v podnikání, Vol 11, Iss 1, Pp 30-40 (2021)
institution	DOAJ
collection	DOAJ
language	CS EN SK
topic	capital structure leverage determinant Business HF5001-6182
spellingShingle	capital structure leverage determinant Business HF5001-6182 Jana Pevná Capital structure of COOP group in the Czech Republic
description	The aim of this paper is to evaluate the capital structure and its determinants in consumer co-operatives in the Czech Republic. Consumer co-operatives are associated in the COOP Group, which is the largest retail network of food stores in the country. This analysis uses quantitative data from the financial statements for the years 2014 to 2018 from the database of information on Czech economic entities Albertina. Financial indicators, regression as well as correlation analysis are all used to analyse the data. This paper reveals that the leverage of the entire group is low, as more than two-thirds of the assets are financed by equity. Internal financing from retained profits is prevalent. From the results of multiple linear regression analysis is apparent that tangibility and total assets turnover both have a positive effect on leverage while liquidity and retained profits negative.
format	article
author	Jana Pevná
author_facet	Jana Pevná
author_sort	Jana Pevná
title	Capital structure of COOP group in the Czech Republic
title_short	Capital structure of COOP group in the Czech Republic
title_full	Capital structure of COOP group in the Czech Republic
title_fullStr	Capital structure of COOP group in the Czech Republic
title_full_unstemmed	Capital structure of COOP group in the Czech Republic
title_sort	capital structure of coop group in the czech republic
publisher	Vydavatelství ZČU v Plzni
publishDate	2021
url	https://doi.org/10.24132/jbt.2021.11.1.30_40 https://doaj.org/article/0282ace7deab493197795b504eeb85b3
work_keys_str_mv	AT janapevna capitalstructureofcoopgroupintheczechrepublic
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Capital structure of COOP group in the Czech Republic

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