Porównanie wskaźników płynności finansowej polskich i czeskich przedsiębiorstw przetwórstwa przemysłowego w podziale na mikro-, małe, średnie i duże podmioty gospodarcze

Abstract

The publication presents the development of financial liquidity ratios (current and increased) in the Polish and Czech industrial processing sectors for micro, small, medium and large business entities. The analyses are based on the financial data of companies taken from the Amadeus database for the years 2006–2014. In all of the groups of enterprises analysed in both countries, an increase in the liquidity ratios occurred. The mean values of the indicators were significantly more volatile than the median among all groups of companies. Large entities reported the lowest values of both indicators, both in Poland and in the Czech Republic.