Wielkości graniczne statycznych wskaźników płynności finansowej
The limit values of static liquidity measures

Summary/Abstract: The purpose of this article is to determine the limits for static, short-term liquidity ratios on the basis of empirical studies of Polish companies. The hypothesis is that the limit value for static, short-term liquidity ratio determined empirically will significantly differ from the value presented in the literature of the subject, and the usefulness of the results may be higher. The study was conducted on statistics of liquidity indicators. The limits were established on the basis of trend analysis of quartile 1 and 3 for each ratio. In accordance with the results: current ratio should be greater than 1.2, preferably in the range of 1.2–3.4, quick ratio should be greater than 0,7, preferably in the range of 0.7 to 2.6 and the average cash ratio is 0.3 (may occur within the limits 0.07–1.20). The hypothesis has been verified only in part. Lower bounds of liquidity determined during empirical research are approximately the same as in the literature. Major differences exist in the upper limits of liquidity.

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