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...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Czech Academy of Agricultural Sciences
2020-11-01
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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 |