Ocena zadłużenia przedsiębiorstw w Polsce – analiza sektorowa ze szczególnym uwzględnieniem przedsiębiorstw rolniczych

Danuta Zawadzka and Ewa Szafraniec-Siluta

Roczniki (Annals), 2017, vol. 2016, issue 6

Abstract: The aim of the paper was to identify the debt level of companies in Poland in the years 2006-2014 and an assessment of the impact of operating activity on the use of debt in the structure of financing, using comparative analysis of corporate debt by sector, with particular emphasis on agricultural enterprises. The study was based on data collected by the Central Statistical Office (Financial results of economic entities - balance sheets). At the core of the research was a thesis that the agricultural enterprises, compared to trading enterprises and industry entities, are characterized by the lowest level of debt, which means that they are not at risk of losing the ability to repay the borrowed capital. Due to the nature of operating activity which influence on the assets structure, they are characterized by a relatively high level of assets’ debt. The thesis has been proven in the course of the study.

Keywords: Agricultural Finance; Financial Economics (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:ags:paaero:257664

DOI: 10.22004/ag.econ.257664

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