Analysis and evaluation of the structural liquidity of an enterprise on the example of companies from the footwear industry listed on the Warsaw Stock Exchange in the years 2015-2016 Cover Image

Analiza i ocena płynności strukturalnej przedsiębiorstwa na przykładzie spółek z branży obuwniczej notowanych na GPW w Warszawie w latach 2015-2016
Analysis and evaluation of the structural liquidity of an enterprise on the example of companies from the footwear industry listed on the Warsaw Stock Exchange in the years 2015-2016

Author(s): Andrzej Kuciński
Subject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: assets; fixed assets; current assets; structural liquidity; financial liquidity

Summary/Abstract: Purpose – The purpose of the article is to analyze and assess the structural liquidity of a company on a group of selected capital companies listed on the Warsaw Stock Exchange. Design/Methodology/approach – The subject of the study covered 5 companies from the footwear sector listed on the Warsaw Stock Exchange. The article uses research methods: literature analysis and financial data analysis. Findings – As a result of the conducted research, the hypothesis was positively verified that the structure of assets determines the level of structural liquidity and the assessment of the company's financial liquidity. Originality/value – Financial liquidity, as a multidimensional category can be considered as the ability of an enterprise to transform property resources into cash. The article covers the problem of structural liquidity, which determines the assessment of the company's financial liquidity.

  • Issue Year: 2018
  • Issue No: 94 (1)
  • Page Range: 131-142
  • Page Count: 12
  • Language: Polish
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