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Company liquidity as a reflection of receivables and payables management

Author

Listed:
  • Nora Štangová

    (Bratislava University of Economics and Management, Slovakia)

  • Agneša Víghová

    (Bratislava University of Economics and Management, Slovakia)

Abstract

A reliable statement of a company's financial position can be obtained by analyzing its ability to pay its liabilities. A financially stable company can pay its liabilities, and a company in financial difficulties has problems with this. For these reasons, it is important to keep the company's liquidity at an optimal level. The article aims to point out liquidity in the context of the image of receivables and liabilities management through the research method of analysis and comparison. The analysis was performed on the basis of the balance sheet of the selected company, where the asset structures were analyzed. We drew our attention to the receivables and liabilities of the analyzed company. We presented the results of the analysis in the final part of the article.

Suggested Citation

  • Nora Štangová & Agneša Víghová, 2021. "Company liquidity as a reflection of receivables and payables management," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 9(2), pages 238-254, December.
    • Handle: RePEc:ssi:jouesi:v:9:y:2021:i:2:p:238-254
    DOI: 10.9770/jesi.2021.9.2(16)
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    References listed on IDEAS

    as
    1. Akarsh Kainth & Ranik Raaen Wahlstrøm, 2021. "Do IFRS Promote Transparency? Evidence from the Bankruptcy Prediction of Privately Held Swedish and Norwegian Companies," JRFM, MDPI, vol. 14(3), pages 1-15, March.
    2. Ivana Mamic Sacer & Beata Zyznarska-Dworczak, 2020. "Assets Measurement Principles According to Croatian and Polish Accounting Standards," Croatian Economic Survey, The Institute of Economics, Zagreb, vol. 22(1), pages 41-64, June.
    3. Elaine Stewart & Ciaran Connolly, 2021. "Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 557-592, September.
    4. Hellmann, Andreas & Patel, Chris, 2021. "Translation of International Financial Reporting Standards and implications for judgments and decision-making," Journal of Behavioral and Experimental Finance, Elsevier, vol. 30(C).
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    transformation process; receivables; liabilities; liquidity ratios; management of receivables and liabilities;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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