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

• Authors: Karbownik, Lidia

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.

Keywords

EN

transport; shipping; logistics; rate of return; management of financial position of enterprise

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 2011
• Volume: 256

Dates

published

2011

Contributors

author

Karbownik, Lidia

Identifiers

URI

http://hdl.handle.net/11089/721