Kasowy i memoriałowy wymiar oceny rentowności przedsiębiorstw
Cash and Accrual Corporate Profitability

Summary/Abstract: Purpose – The primary objective of the study is to assess the profitability of accrual and cash-industrial companies in the WIG20 index and to examine the relationship between the designated indicators. A high degree of correlation between profitability and cash basis accounting evidence of quality generated by the company earnings. Research Methodology – The author used the financial information derived from the balance sheet, income statement and cash flow statement and set them on the basis of measures of profitability and then examined the correlations between them. Result – The result of the survey indicates the need to include data from the cash flow of money in the actual assessment of the profitability of businesses. The Originality/Value – Use cash data allows you to effectively evaluate the profitability of a company and is an important complement to accrual.

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