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The agricultural companies and their value spread within the Visegrad Group

Listed author(s):
  • Kamila Ruzickova


    (Department of Economics, Faculty of Business and Economics, Mendel University in Brno)

This paper closely examines theoretical and practical aspects for the initial stage for the application of the income valuation methods on the agricultural companies within the member countries of the Visegrad Group. Firstly, the applicability of the income valuation methods is verified via the value spread, as a difference between the return on equity and costs of equity and secondly, the conclusions are drawn properly. This paper finds that only a part of the sample is suitable for income valuation, for the majority of companies the income valuation methods are rather non-applicable, due the fact that some of the basic requirements are not met. Based on empirical tests, it was proved that there is a slightly positive dependence between the value spread and the country of origin of the agricultural company.

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Paper provided by Mendel University in Brno, Faculty of Business and Economics in its series MENDELU Working Papers in Business and Economics with number 2013-33.

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Length: 14
Date of creation: Feb 2013
Handle: RePEc:men:wpaper:33_2013
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