Płynność finansowa a rentowność przedsiębiorstw rolnych w Polsce – ujęcie modelowe
Liquidity and profi tability of agricultural enterprises in Poland – a model approach
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2011, vol., nr 88, s. 195-208
Abstract
The aim of paper is to show the profitability as a factor in determining liquidity of agricultural companies in Poland and an evaluation of the strength and direction of this impact. This study used multiple regression model in which the dependent variable is the value of quick liquidity ratio. The study was conducted on the basis of ‘Ranking 300’ best agricultural enterprises in the years 2007–2009, so a sample of 900 subjects.