PANDEMIA COVID-19, A KONDYCJA FINANSOWA PRZEDSIĘBIORSTW NIEFINANSOWYCH W POLSCE
THE COVID-19 PANDEMIC AND THE FINANCIAL CONDITION OF NON-FINANCIAL ENTERPRISES IN POLAND
Author(s): Agnieszka Gałecka, Małgorzata NestorukSubject(s): National Economy, Health and medicine and law, Financial Markets, Socio-Economic Research
Published by: Państwowa Szkoła Wyższa im. Papieża Jana Pawła II w Białej Podlaskiej
Keywords: financial liquidity; Covid-19 pandemic; ratio analysis; Anti-Crisis Shield;
Summary/Abstract: The aim of the study was to assess the impact of the Covid-19 pandemic on the financial situation of enterprises in Poland. Material and methods: The subjective scope of research included enterprises keeping accounting books that employed at least 50 people. As part of the main objective, a ratio analysis of financial liquidity, profitability, debt and operational efficiency was performed. The research period covered the years 2018-2022. The main source of financial information used to achieve the aim of the work was the data of the Central Statistical Office. Results: It was found that the surveyed group of enterprises had no problems with timely settlement of liabilities in the years 2018-2022. Moreover, their business was profitable, which should be assessed positively. Conclusions: Based on the analyses, it was not found that the Covid-19 pandemic had a significant negative impact on the financial results of the analyzed group of enterprises.
Journal: Rozprawy Społeczne
- Issue Year: 18/2024
- Issue No: 1
- Page Range: 54-73
- Page Count: 20
- Language: English, Polish
