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The use of accounting tools in the assessment of enterprise financing policy – debt and liquidity

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Prysiński Ł., Kołysko W.
Przedsiębiorczość i Zarządzanie
|
2014
|
vol. 15
|
issue 1
83-92
EN
The article is devoted to the use of accounting tools in the assessment of financial policy of enterprises in the financial crisis. The purpose of the article was to show the impact of financial structure on the financial liquidity of chosen similar firms. The study hypothesized that during financial crisis, a better financial position in terms of liquidity have firms, which limit the level of short - term liabilities in financing short - term assets. To verify the hypotheses, the analysis of documents (financial statements) and debt and liquidity ratios were used.
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