Wskaźniki finansowe, księgowe i gotówkowe
Financial Ratios of Accounting and Cash

Summary/Abstract: The aim of the paper is to compare the financial condition taking into account the accrual and cash flow. By examining the relationship between financial ratios and cash-based accounting shows a very low correlation between these values. This allows you to conclude that the assessment of the financial condition based on the cash flow is more complete, reliable, not affected by any signs of policy balance sheet and tax. The article uses the method of economic analysis, methods of descriptive statistics and correlation and regression analysis.

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