Ankieta koniunktury a stan faktyczny.
Business tendency survey and economic reality.

Entrepreneur’s opinions on changes in net working capital

Summary/Abstract: Article is about business tendency surveys. The goal of the research was to verify, if entrepreneur’s opinions reflect variability of coefficients describing their companies’ financial situation. The subject of the study was the survey that is being performed by Polish Central Statistical Office. There were two hypothesis taken. First, there is a negative correlation between entrepreneur’s opinions on changes in inventories and inventories turnover periods’ variability. Second, the same direction of relationship appears with respect to the ability to pay debtors. The results of the analysis support first hypothesis. Second was also true, but the result was not statistically significant

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