Statyczne mierniki płynności finansowej – przydatność i ograniczenia
Static gauges of the financial liquidity − usefulness and restrictions

Summary/Abstract: The aim of the work was to determine the usefulness and restrictions connected with utilizing the static ratios of liquidity using the questionnaire survey among candidates for chief accountants and statistical tests (test of the independence chi-square, corrected rate of the contingency C-Pearson). Because of the small size of the sample (N = 27) a small number of essential relations was obtained, which can prove little power of the relation between considered variables in the population. There was stated a statistically essential relation between the size of the company and declared problems in the interpretation of measures of the financial liquidity and the compulsory nature of studying the financial statement and the confidence in data presented in it.

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