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

Jacek Jaworski; Leszek Czerwonka; Magdalena Mądra-Sawicka

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

2018

Jacek Jaworski | Leszek Czerwonka | Magdalena Mądra-Sawicka

The aim of the research was to recognize the relationship between profitability and financial liquidity ofenterprises representing the food manufacturing sector. The research sample covers 1046 enterprises that reportthe 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 foundfor the sample of enterprises with a current liquidity ratio (CR) lower than 2.0.

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