Płynność finansowa spółek odzieżowych w okresie pandemii COVID-19
Financial liquidity of clothing companies during the COVID-19 pandemic
Author(s): Pamela KruczekSubject(s): Business Economy / Management, Health and medicine and law, Socio-Economic Research
Published by: Polskie Towarzystwo Ekonomiczne w Zielonej Górze
Keywords: financial liquidity; financial liquidity ratios; cash flow statement analysis; COVID-19 pandemic; clothing companies;
Summary/Abstract: Managing financial liquidity during the COVID-19 pandemic was a challenge for many enterprises due to numerous restrictions on conducting business. The clothing industry has been significantly exposed to the negative effects of the pandemic due to the closure of shopping centers during lockdowns. The article discusses the concept of financial liquidity and indices the impact of the COVID-19 pandemic on the financial liquidity of enterprises in the world, presents methods of financial liquidity measurement, and analyzes the financial liquidity of 10 companies included in the WIG-ODZIEZ index on the Warsaw Stock Exchange. The main objective of the article, which is to present and assess the financial liquidity of clothing companies during the COVID-19 pandemic, was achieved by analyzing the annual financial statements of clothing companies for the years 2018-2022. The article is an attempt to answer the following research question: how did the COVID-19 pandemic affect the financial liquidity of clothing companies in 2020-2022?
Journal: Zeszyty Naukowe Polskiego Towarzystwa Ekonomicznego w Zielonej Górze
- Issue Year: 10/2023
- Issue No: 19
- Page Range: 89-107
- Page Count: 19
- Language: Polish
