Relacje struktury finansowania z ekonomiczną efektywnością aktywów obrotowych przemysłowych spółek giełdowych
The relationship between the financing structure and the economic efficiency of current assets in industrial listed companies

Summary/Abstract: The main aim of this article is to characterize the relationship between the value and the structure of company’s capital and economic efficiency of owned current assets in these enterprises. The research hypotheses claim that in the industrial listed companies there is a strong, negative correlation between the obtainable level of economic efficiency of current assets and the equity-to-total assets ratio, but on the other hand in these enterprisies there is recorded occurrence of a strong, positive correlation between economic efficiency of current assets and the debt-to-equity ratio. Empirical studies have been carried out among industrial companies listed on the Warsaw Stock Exchange in the years 2006-2014, that shares were traded on the stock exchange for a period of minimum five years.

• Details
• Contents