- Tytuł:
- Zależności memoriałowe i kasowe stóp zwrotu z działalności operacyjnej przedsiębiorstw sektora TSL
- Autorzy:
- Karbownik, Lidia
- Powiązania:
- https://bibliotekanauki.pl/articles/658451.pdf
- Data publikacji:
- 2011
- Wydawca:
- Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
- Tematy:
-
transport
shipping
logistics
rate of return
management of financial position of enterprise - Opis:
- The main goal of this article is identification of dependence between cash and accrual returns on total assets and sales of enterprises from TSL sector in the years 2004–2009, together with an identification of determinants of this dependence. The research hypothesis which was put in this article that there is no significant positive correlation between accruals and cash returns on assets and sales in the investigated companies was confirmed. The recognition of dependence between rates of return on both an accrual basis and a cash flow basis has been done with using of the Spearman's rank correlation.
- Źródło:
-
Acta Universitatis Lodziensis. Folia Oeconomica; 2011, 256
0208-6018
2353-7663 - Pojawia się w:
- Acta Universitatis Lodziensis. Folia Oeconomica
- Dostawca treści:
- Biblioteka Nauki
Artykuł