Non-typical values of financial ratios as signs of change processes in brewing sector businesses operating in Poland – a case study

• Authors: Łobos Krzysztof , Goranczewski Bolesław
• Languages of publication: EN

Abstracts

EN

The paper includes four case studies on brewing companies operating in the Polish market. The businesses were selected on the basis of non-typical values of various economic efficiency measures (ROS, inventory turnover, total debt ratio) revealed in their ratio analyses. Usually, non-typical ratio values are indicative of turbulent changes taking place in a business. Stabilisation of the above measures most frequently signifies recovery, while their variability may signal an imminent crisis or may accompany winding up a business.

Keywords

EN

non-typical values of financial ratios; crisis phenomena; winding up, recovery; case study; brewing sector

• Publisher: Wyższa Szkoła Bankowa we Wrocławiu
• Journal: Central and Eastern European Journal of Management and Economics (CEEJME)
• Year: 2014
• Volume: 2
• Issue: 1
• Pages: 9-16

Dates

online

2014-03-01

Contributors

author

Łobos Krzysztof

• Wrocław School of Banking

author

Goranczewski Bolesław

• Wrocław School of Banking

References

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• Leszczyński, Z.; Skowronek-Mielczarek, A. (2004). Analiza ekonomiczno-finansowa spółki [Economic and Financial Analysis of Companies]. Warsza¬wa: PWE.
• Pomykalska, B.; Pomykalski, P. (2007). Analiza finansowa przedsiębiorstwa [Corporate Financial Analysis]. Warszawa: Wyd. Naukowe PWN.
• www.inforlex.pl..

Identifiers

ISSN

2353 - 9119