Preparation of small and medium-sized Polish acquiring enterprises for merger – selected aspects

Piotr Luty , Roman Vavrek

Abstract

Enterprises preparing for merger could be under strong pressure to carry out the merger process in order to implement the development plans devised by management boards. Hence, it can be assumed that the financial condition of small enterprises initiating merger (acquiring enterprises) will be good. In fact research results revealed that financial conditions deteriorated. The research has confirmed that in some periods there is a statistically significant relation between the receivables collection period and profitability of assets in the group of small and medium-sized enterprises. The research has confirmed that in some periods there is a statistically significant relation between the inventory conversion cycle and operating profitability of assets in the group of small and medium-sized enterprises. The research has confirmed that in some periods there is a negative relation between the payables collection period and operating profitability of assets
Author Piotr Luty (ES / DF)
Piotr Luty,,
- Department of Finance
, Roman Vavrek
Roman Vavrek,,
-
Pages41-51
Publication size in sheets0.5
Book Stanisic Milovan, Stanisic Svetlana, Stanisic Nemanja (eds.): Challenges in Modern Corporate Governance. Book of proceedings Singidunum University International Scientific Conference , 2017, Singidunum University, ISBN 978-86-7912-666-5, 135 p.
Keywords in Englishmerger, acquisition, accounting, SME
DOIDOI:10.15308/finiz-2017-41-51
URL http://portal.finiz.singidunum.ac.rs/issue/showAll/2017
Languageen angielski
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Luty_Vaverek_Preparation_of-Small2017.pdf 556,18 KB
Score (nominal)5
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