Ocena płynności finansowej grup kapitałowych na podstawie rachunku przepływów pieniężnych na przykładzie przemysłu metalowego
Assessment of capital groups financial liquidity based on cash flow account on the example of metal industry.

Summary/Abstract: The article presents the results of studies assessing the liquidity of capital groups operating in the metal industry in the years 2006-2010. The aim of this study is to examine whether there is a significant impact of parent company liquidity on the holding company liquidity. The conclusions were based on studies of the difference in the level of liquidity ratios based on cash flow for capital groups and their parent companies and the correlation between these ratios. The research was also extended to the analysis of relation between operating cash flow of parent company to the capital group, the analysis of signs and variants of cash flow. The studies confirmed the initially formulated hypothesis about a significant impact of parent company liquidity on the holding company liquidity.

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