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FACTORS DETERMINING FINANCIAL LIQUIDITY OF ECONOMIC ENTITIES OPERATING IN THE FOOD SECTOR

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Bieniasz A., Czerwinska-Kayzer D., Golas Z.
Zagadnienia Ekonomiki Rolnej
|
2007
|
issue 4(313)
62-75
EN
The article presents results of an analysis of factors determining financial liquidity of economic entities operating in the food sector. For the purposes of the analysis financial statements of food sector's economic entities listed on the Warsaw Stock Exchange in the period 2002-2005 have been used. The study uses the stepwise regression method. The research has shown that financial liquidity measured by means of the basic three static indicators was mostly determined by receivables and liabilities management policy and marginally by profitability.
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