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Managing of Financial Flexibility

In: Contemporary Trends in Accounting, Finance and Financial Institutions

Author

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  • Józefa Gryko

    (Poznań University of Economics and Business)

Abstract

Article focuses on showing the importance of financial management in creating the flexibility of the company and identifying conditions affecting the decision on the company’s financial flexibility. This paper reviews existing literature and provides a definition of financial flexibility which emphasizes its multidimensionality. The article discusses the potential benefits of maintaining financial flexibility and choice of factors shaping it. The article presents a decision on the financial flexibility formation as a result of two groups of factors—the company’s need for flexibility and the capability of its creation.

Suggested Citation

  • Józefa Gryko, 2018. "Managing of Financial Flexibility," Springer Proceedings in Business and Economics, in: Taufiq Choudhry & Jacek Mizerka (ed.), Contemporary Trends in Accounting, Finance and Financial Institutions, pages 43-55, Springer.
  • Handle: RePEc:spr:prbchp:978-3-319-72862-9_4
    DOI: 10.1007/978-3-319-72862-9_4
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    Cited by:

    1. Xiaodong Teng & Bao-Guang Chang & Kun-Shan Wu, 2021. "The Role of Financial Flexibility on Enterprise Sustainable Development during the COVID-19 Crisis—A Consideration of Tangible Assets," Sustainability, MDPI, vol. 13(3), pages 1-16, January.

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