Wartość informacyjna rachunku przepływów pieniężnych w okresie kryzysu – badania empiryczne
Information value of cash flow statement in crisis period – empirical research

Summary/Abstract: How is the analysis of cash flow statement important? This study examines if the preliminary analysis of cash flow statement lets draw proper conclusions about the situation in a firm. The research based on cash flow statements of stocks listed on the Warsaw Stock Exchange from the textile industry which were in financial trouble. The goal of the paper is to study the suitability of the cash flow statement for the evaluation of the condition of firms during a crisis on the example of chosen companies.

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