IDEAS home Printed from https://ideas.repec.org/a/ssi/jouesi/v9y2021i2p238-254.html
   My bibliography  Save this article

Company liquidity as a reflection of receivables and payables management

Author

Listed:
  • Nora Štangová

    (Bratislava University of Economics and Management, Slovakia)

  • Agneša Víghová

    (Bratislava University of Economics and Management, Slovakia)

Abstract

A reliable statement of a company's financial position can be obtained by analyzing its ability to pay its liabilities. A financially stable company can pay its liabilities, and a company in financial difficulties has problems with this. For these reasons, it is important to keep the company's liquidity at an optimal level. The article aims to point out liquidity in the context of the image of receivables and liabilities management through the research method of analysis and comparison. The analysis was performed on the basis of the balance sheet of the selected company, where the asset structures were analyzed. We drew our attention to the receivables and liabilities of the analyzed company. We presented the results of the analysis in the final part of the article.

Suggested Citation

  • Nora Štangová & Agneša Víghová, 2021. "Company liquidity as a reflection of receivables and payables management," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 9(2), pages 238-254, December.
    • Handle: RePEc:ssi:jouesi:v:9:y:2021:i:2:p:238-254
    DOI: 10.9770/jesi.2021.9.2(16)
    as

    Download full text from publisher

    File URL: https://jssidoi.org/jesi/uploads/articles/34/Stangova_Company_liquidity_as_a_reflection_of_receivables_and_payables_management.pdf
    Download Restriction: no
    File URL: https://jssidoi.org/jesi/article/912
    Download Restriction: no
    File URL: https://libkey.io/10.9770/jesi.2021.9.2(16)?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Elaine Stewart & Ciaran Connolly, 2021. "Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 557-592, September.
    2. Akarsh Kainth & Ranik Raaen Wahlstrøm, 2021. "Do IFRS Promote Transparency? Evidence from the Bankruptcy Prediction of Privately Held Swedish and Norwegian Companies," JRFM, MDPI, vol. 14(3), pages 1-15, March.
    3. Hellmann, Andreas & Patel, Chris, 2021. "Translation of International Financial Reporting Standards and implications for judgments and decision-making," Journal of Behavioral and Experimental Finance, Elsevier, vol. 30(C).
    4. Ivana Mamic Sacer & Beata Zyznarska-Dworczak, 2020. "Assets Measurement Principles According to Croatian and Polish Accounting Standards," Croatian Economic Survey, The Institute of Economics, Zagreb, vol. 22(1), pages 41-64, June.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Agneša Víghová & Iveta Košovská & Monika Hudáková, 2023. "Analytical view of the profitability of commercial companies," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 11(1), pages 353-364, September.
    2. Chen, Xiaomeng Charlene & Hellmann, Andreas & Sood, Suresh, 2022. "A framework for analyst economic incentives and cognitive biases: Origination of the walk-down in earnings forecasts," Journal of Behavioral and Experimental Finance, Elsevier, vol. 36(C).
    3. Damiano Montani & Daniele Gervasio & Andrea Pulcini & Camilla Marchesi, 2021. "Accounting Harmonisation through IAS/IFRS and Internationalisation: Evidence from FDIs and Cross-Border M&A," Accounting and Finance Research, Sciedu Press, vol. 10(3), pages 1-44, August.
    4. Abbas Saad Hamada Alkhuzaie & Muzaffar Asad & Ala'a Zuhair Ahmad Mansour & Mohammed Ali Bait Ali Sulaiman & Umar Nawaz Kayani & Muhammad Uzair Asif, 2024. "Compliance with Accounting Standards by Jordanian SMEs," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 89-107.
    5. Ranik Raaen Wahlstr{o}m, 2022. "Financial statements of companies in Norway," Papers 2203.12842, arXiv.org, revised Sep 2024.

    More about this item

    Keywords

    transformation process; receivables; liabilities; liquidity ratios; management of receivables and liabilities;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ssi:jouesi:v:9:y:2021:i:2:p:238-254. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Manuela Tvaronaviciene (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.