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JOURNAL OF INTERDISCIPLINARY RESEARCH

indicators was greatly affected by the economic crisis. However,
this influence was felt most by investors and creditors who
decided to invest their funds in this economic sector before the
onset of this economic crisis. The economic crisis also affected
the development of the number of active leasing companies in
the Czech Republic.

Both goals of the paper were therefore met after answering all
the research questions asked. Another contribution of this paper
is considered to be the methodological procedure for
determining the value of the parameter

β unlevered for Europe

on the basis of data set for the USA for the years before 2011.
Based on the current economic situation in the Czech Republic
and the world, it can be assumed that in the coming years, the
development of the values of the EVA Equity and EVA Entity
indicators will be similar to the development of these indicators
from 2008-2015.

The results of the research are partly limited by varying degrees
of the details of the financial statements of leasing companies,
which were included in the calculation of both EVA indicators.
However, this is due to the reluctance of individual companies to
provide financial statements for research purposes in greater
detail. Also, the result of the calculation of the EVA Entity
indicator may be affected to some extent due to the methodology
itself for determining the size of the parameter

β unlevered for

Europe on the basis of data determined for the USA.
On the basis of further research, a comparison of the impact of
economic crises on this and other economic sectors of specific
countries will be made in the future.

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Primary Paper Section: A

Secondary Paper Section: AH

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