Wykorzystanie modelu regresji wielorakiej do określenia czynników z obszaru płynności finansowej kształtujących efektywność w przedsiębiorstwach przemysłowych
The Application of Multiple Regression Model for Determining Factors From the Financial Liquidity Shaping the Efficiency in Industrial Companies

Summary/Abstract: Purpose – The article presents variables from the financial liquidity determining the efficiency in industrial companies. Design/methodology/approach – Moreover, it points out the force and the directions of the influence of those factors on the amount of working capital. An econometric linear model (multiple regression model), estimated by The Method of Least Squares, has been used to accomplish the defined aim of the work. The research involved 32 industrial companies registered at the Warsaw Stock Exchange and concerned the period of years between 2004–2012. Findings – The effects of the conducted analysis indicate that the use of a moderate strategy of financial liquidity contributes to the improvement of the efficiency in industrial companies. Originality/value – The study should be regarded as a starting point for further in-depth analysis of the impact of financial liquidity on the net profit.

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