Determinanty kapitału obrotowego w przedsiębiorstwach przemysłowych – ujęcie modelowe
Determinants of working capital in industrial companies – a model approach
Author(s): Agnieszka Kuś, Magdalena HodunSubject(s): Economy
Published by: Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
Keywords: working capital; industrial companies; financial liquidity; debt
Summary/Abstract: The article presents the variables that determine the size of participation working capital in total assets in industrial companies and an evaluation of the strength and direction of impact this factors. The study included 18 manufacturing companies listed in the Polish Stock Exchange for the period from 2004– –2009. Research suggests the existence of factors both positively and negatively to affect the amount of working capital to total assets dependent on the industry.
Journal: Zarządzanie Finansami i Rachunkowość
- Issue Year: 2/2014
- Issue No: 2
- Page Range: 91-104
- Page Count: 14
- Language: Polish