Relationship between the Financial Indicators and the Implementation of Telework

Miroslava Vlčková (), Zuzana Frantíková () and Jaroslav Vrchota ()
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Miroslava Vlčková: University of South Bohemia
Zuzana Frantíková: University of South Bohemia
Jaroslav Vrchota: University of South Bohemia

DANUBE: Law and Economics Review, 2019, issue 1, 45-66

Abstract: In most European countries, teleworking or homeworking is used in various forms that differ from one another by its legal regulation. The paper examines the SME's in the Czech Republic from the perspective what makes them to adopt telework using the financial indicators. We hypothesized that employer adoption of telework would depend on some economic factors. The empirical evidence showed that a typical company that uses telework is a company with higher ratio of liabilities and therefore lower ratio of equity, a lower ratio of fixed assets, higher sales, lower inventory, higher labour productivity and higher value added per employee, higher return on equity, higher personnel costs, higher average wages. Within the analysed enterprises, 16 indicators were assessed; the 9 indicators showed the difference between companies that use telework and companies that do not use telework. The research shows a typical company that uses telework.

Keywords: Telework; SME's; Financial and Economic Indicators; Mann-Whitney U test (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (2)

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