Sector Diversifying the Financial Liquidity of Enterprises in Poland
Abstract
The article presents the diversification of financial liquidity in the enterprises in Polish. Analysis of liquidity was taken on the basis of data GUS according to sectors of the economy and the section of the industrial processing. The research showed, that the level of the financial liquidity of Polish enterprises is gaining a permanent upturn. This tendency intensified clearly in the moment of the entry to the EU and generally it is a re-sultant of the growing participation of current assets and of the reduction in the share of current liabilities in the balance sheet total.
Keywords
Financial liquidity; Assets; Enterprise finance; Financial liabilities; Enterprise profitability; Sectoral analysis
References
Corporate finance in the euro area. Including backround material. 2007. Occasional paper series 63/2007, Task Force of the Monetary Policy Committee of the European System of Central Banks, European Central Bank.
Roczniki statystyczne. 2000-2006. GUS, Warszawa.
Wędzki D., 2003. Strategie płynności finansowej przedsiębiorstwa. Ofic. Ekon., Kraków.
Wojciechowska U., 2001. Płynność finansowa polskich przedsiębiorstw w okresie transformacji gospodarki. Aspekty makroekonomiczne i mikroekonomiczne. SGH, Warszawa.
Uniwersytet Przyrodniczy w Poznaniu Poland
Uniwersytet Przyrodniczy w Poznaniu Poland
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