THE RELATION SHIP BETWEEN PROFITA BILITY AND FINANCIAL LIQUIDITY IN FOOD MANUFACT URING INDUSTRY IN POLAND

Abstract

The aim of the research was to recognize the relationship between profitability and financial liquidity of enterprises representing the food manufacturing sector. The research sample covers 1046 enterprises that report the financial data in 2012-2015. The ordinary least squares method was used for identification of the relationship. Statistically significant relationship for the entire test sample was not detected. Positive dependence was found for the sample of enterprises with a current liquidity ratio (CR) lower than 2.0.<br/><br/>

Authors and Affiliations

Jacek Jaworski, Leszek Czerwonka, Magdalena Mądra-Sawicka

Keywords

Related Articles

OCENA EFEKTYWNOŚCI EKONOMICZNEJ BRANŻY PASZOWEJ W POLSCE W LATACH 2010-2015

Celem pracy jest ocena efektywności ekonomicznej branży paszowej w układzie klas w Polsce w latach 2010-2015, którą przeprowadzono na bazie niepublikowanych danych GUS. W pracy zastosowano podejście indukcyjne, umożliwia...

FINANCIAL INSTRUMENTS IN CAP 2020+

Financial instruments (FIs) have been an element of EU policies for almost 2 decades. They are in use also in CAP. Yet, they have not gained much popularity due to both their novelty in CAP and the complexity of their im...

DETERMINANTS OF VALUE CREATION FOR OWNERS IN AGRICULTURAL COMPANIES

The goal of the research was to present the ability of value creation for owners in agricultural companies and to estimate the relations between the defined value ratio and financial parameters of these entities. To meas...

THE PROBLEM OF ASSESSING THE LEVEL OF AGRICULTURAL INCOME IN EUROPEAN UNION

The aim of the study was to identify the problems of using different methods of measuring agricultural income and the resulting assessments. The system used by the European Union to measure farmers’ incomes is imperfect....

MOŻLIWOŚCI TWORZENIA AUTONOMICZNYCH REGIONÓW ENERGETYCZNYCH WYKORZYSTUJĄCYCH ODNAWIALNE ŹRÓDŁA ENERGII

Celem badań była ocena poziomu samowystarczalności energetycznej na szczeblu regionalnym i lokalnym. Na poziomie województw przedstawiono produkcję energii elektrycznej, jej stosunek do energii zużytej, wielkość i dynami...

Download PDF file
  • EP ID EP345176
  • DOI 10.5604/01.3001.0011.7229
  • Views 77
  • Downloads 0

How To Cite

Jacek Jaworski, Leszek Czerwonka, Magdalena Mądra-Sawicka (2018). THE RELATION SHIP BETWEEN PROFITA BILITY AND FINANCIAL LIQUIDITY IN FOOD MANUFACT URING INDUSTRY IN POLAND. Roczniki Naukowe Stowarzyszenia Ekonomistów Rolnictwa i Agrobiznesu, 0(1), 58-63. https://europub.co.uk/articles/-A-345176