ASSESSMENT OF ACCOUNTING LIQUIDITY AND WORKING CAPITAL MANAGEMENT STRATEGIES OF FUSING COMPANIES WITHIN THE PERIOD OF ECONOMIC CRISIS BETWEEN 2008 – 2011
Abstract:
Business combinations are a popular strategy for companies expansion. In the modern world, the strategic expansion is not limited by territories of the countries, which leads to cross-border mergers. The share of domestic mergers (companies within one country) is much larger than the cross-border mergers. This paper puts an emphasis on mergers of Polish companies (domestic mergers), which took place in the period of economic slowdown in the years 2008 - 2011. This paper assesses different factors influencing the liquidity of merging companies. Herein, I examine liquidity factors of potential acquirers and target companies, compared to an average Polish company, as well as the impact of working capital management strategy on the cash conversion cycle.
CITATION:
IEEE format
P. Luty, “ASSESSMENT OF ACCOUNTING LIQUIDITY AND WORKING CAPITAL MANAGEMENT STRATEGIES OF FUSING COMPANIES WITHIN THE PERIOD OF ECONOMIC CRISIS BETWEEN 2008 – 2011,” in FINIZ 2014 - The Role of Financial Reporting in Corporate Governance, Belgrade, Singidunum University, Serbia, 2014, pp. 48-51. doi: 10.15308/finiz-2014-48-51
APA format
Luty, P. (2014). ASSESSMENT OF ACCOUNTING LIQUIDITY AND WORKING CAPITAL MANAGEMENT STRATEGIES OF FUSING COMPANIES WITHIN THE PERIOD OF ECONOMIC CRISIS BETWEEN 2008 – 2011. Paper presented at FINIZ 2014 - The Role of Financial Reporting in Corporate Governance. doi:10.15308/finiz-2014-48-51
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