Business and Economic Horizons
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| Volume | 12 |
| Issue | 1 |
| Online publication date | 2016-04-20 |
| Title | Factors of cash flow in farms |
| Author | Miroslaw Wasilewski, Magdalena Forfa |
| Abstract | The study presents the determinants of the balance of cash flow from operating activities in the farms participating in the PL FADN. The effects of multiple independent variables on the balance of cash flow from operating activities were measured using the robust linear regression model. Statistically significant impact on the balance of cash flow from operating activities was from the family farm income. The agricultural type and the year of measurement had a significant impact on the development of the balance of cash flow from operating activities. |
| Citation | |
| References | Begg D., Fisher S., Dornbusch R., 2007. Microeconomics, PWE, Warsaw Bieniasz A., Gołaś Z., 2007. Financial liquidity of working capital, University of Agriculture in Poznań, Poznań, pp.55 University Dydycz T., 2001. Measurement of the company's effectiveness in relation to the invested capital, Accounting, No.4, pp.242 Eljasiak E., Parteka W., 1996. Cash flows, determination, planning, analysis, management, ODDK, Gdańsk 1996, pp. 36 Gos W., 2011. Cash flow statement, Difin, Warsaw Manteuffel R., 1984. Economics and organization of a farm, PWRiL, Warsaw Maślanka T., 2008. Cash flow in corporate finance management, CH Beck, Warsaw, pp.113- 114 Stanisz A., 2007. Accessible statistics on using STATISTICA PL on the examples of medicine, Vol. II. Linear and nonlinear models. StatSoft Polska Sp. z oo, Kraków, pp. 61, 405-406. Śnieżek E., 2008, Reporting of cash flows - critical assessment and model proposal, Habilitation dissertations at the University of Lodz, pp. 156-161 Śnieżek E., 2011. Wiatr M., Interpretation and analysis of cash flows. Reporting and management approach, Wolters Kluwer, Warsaw approach, Wolters Kluwer, Warsaw Wędzki D., 2003. Statistical verification of the accounts of the Financial Association of the Association of Accountants in Poland, Vol.15 (71), Warsaw, pp .06-117 |
| Keywords | Cash flow, farms, FADN |
| DOI | http://dx.doi.org/10.15208/beh.2016.01 |
| Pages | 1-10 |
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