European benchmarking of determinants of profitability for companies with accrual accounting in the agricultural sector

In this study, differences in common measures of profitability, such as return on sales, return on capital employed and return on equity, are analysed in agricultural firms with accrual accounting in 10 European countries. The resulting differences in profitability are broken down using an additive...

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Bibliographic Details
Main Authors: Dirk Beyer, Jana Hinke
Format: Article
Language:English
Published: Czech Academy of Agricultural Sciences 2020-11-01
Series:Agricultural Economics (AGRICECON)
Subjects:
Online Access:https://agricecon.agriculturejournals.cz/artkey/age-202011-0001_european-benchmarking-of-determinants-of-profitability-for-companies-with-accrual-accounting-in-the-agricultura.php