文章基本信息

标题：Factors shaping the level of the financial liquidity of enterprises
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作者：Anna Bieniasz ; Zbigniew Gołaś
期刊名称：Journal of Agribusiness and Rural Development
印刷版ISSN：1899-5241
电子版ISSN：1899-5772
出版年度：2008
卷号：8
期号：2
页码：5-11
出版社：Uniwersytet Przyrodniczy w Poznaniu
摘要：In the article an attempt has been undertaken to determine the power and direction of the influence of chosen factors on the level of financial liquidity, applying the method of the regression. Constructed regression models showed, that factors most strongly shaping the level of the financial liquidity were a politics of managing current liabilities and, at least to a lesser degree, politics of managing of inventory, amounts due and the cash. Examina-tions showed the positive influence of the profitability on the level of the financial liquidity, but the influence was marginal.
关键词：financial liquidity; enterprises; inventory turnover; amount due to turnover; liabilities turnover; cycle of cash balance; profitability rate