The impact of direct payments for debt assets of individual farms
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Abstract
The paper aims to determine the impact of direct payments on the level of debt assets of farms. Our reasearch on individual farms (participating in the EU-FADN) in Silesian Voivodeship (for years 2005–2008) was carried out. Our studies indicated that the highest debt ratios of assets occurred on the largest farms, both in terms of area and economic size, and in those with “granivores animals” type. Most farms benefited with external sources of capital only to a limited extent. The debt ratio of assets on farms generally decreased with increasing level of direct payments. Farmers who received financial funds from direct payments, reduced the interest of external sources.
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Smolarski, L. (2015). The impact of direct payments for debt assets of individual farms. Zarządzanie Finansami I Rachunkowość, 3(3), 45–58. https://doi.org/10.22630/ZFIR.2015.3.3.23
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