PREPARATION OF SMALL AND MEDIUM-SIZED POLISH ACQUIRING ENTERPRISES FOR MERGER – SELECTED ASPECTS
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.
CITATION:
IEEE format
P. Luty, R. Vavrek, “Preparation of small and medium-sized polish acquiring enterprises for merger – selected aspects,” in FINIZ 2017 - Challenges in modern corporate governance, Belgrade, Singidunum University, Serbia, 2017, pp. 41-51. doi: 10.15308/finiz-2017-41-51
APA format
Luty, P., Vavrek, R. (2017). Preparation of small and medium-sized polish acquiring enterprises for merger – selected aspects. Paper presented at FINIZ 2017 - Challenges in modern corporate governance. doi:10.15308/finiz-2017-41-51
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