PL EN


2011 | 256 |
Article title

Zależności memoriałowe i kasowe stóp zwrotu z działalności operacyjnej przedsiębiorstw sektora TSL

Content
Title variants
Languages of publication
Abstracts
EN
The main goal of this article is identification of dependence between cash and accrual returns on total assets and sales of enterprises from TSL sector in the years 2004–2009, together with an identification of determinants of this dependence. The research hypothesis which was put in this article that there is no significant positive correlation between accruals and cash returns on assets and sales in the investigated companies was confirmed. The recognition of dependence between rates of return on both an accrual basis and a cash flow basis has been done with using of the Spearman's rank correlation.
Year
Volume
256
Physical description
Dates
published
2011
Contributors
References
Document Type
Publication order reference
Identifiers
URI
http://hdl.handle.net/11089/721
YADDA identifier
bwmeta1.element.hdl_11089_721
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