ISSN: 2450-7741
OAI
DOI: 10.18276/frfu.2018.92-01
Liste der Ausgaben /
2/2018 (92)
Czy istnieje nadpłynność? Analiza związku między płynnością a rentownością
| Autoren: |
Adam
Adamczyk
Uniwersytet Szczeciński Piotr Waśniewski Uniwersytet Szczeciński, Wydział Nauk Ekonomicznych i Zarządzania, Instytut Rachunkowości, Katedra Pomiaru Dokonań i Controllingu, e-mail: piotr.wasniewski@usz.edu.pl |
| Schlüsselbegriffe: | nadpłynność przedsiębiorstw płynność finansowa wskaźniki rentowności |
| Veröffentlichungsdatum der gesamten Ausgabe: | 2018 |
| Seitenanzahl: | 11 (11-21) |
| Klasyfikacja JEL: | C23 G32 L25 |
Abstract
Cel – Celem artykułu jest weryfikacja hipotezy, że zbyt wysoka płynność finansowa wywołuje negatywne zjawiska, w efekcie których ograniczana jest rentowność.
Metodologia badania – Wykorzystanie modelu danych panelowych zbudowanego na podstawie wyników finansowych spółek wybranego sektora giełdowego.
Wynik – Potwierdzono hipotezę, że nadmierna płynność negatywnie oddziałuje na poziom rentowności, jednak poziom wskaźników płynności, przy których występuje to zjawisko, znacząco przekracza wartości powszechnie uważane za normatywne.
Oryginalność/wartość – W większości badań prowadzonych w zakresie relacji między płynnością a rentownością zakłada się liniową zależność między tymi wielkościami. W badaniu przyjęto podejście, że związek ten ma charakter nieliniowy.
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