Zróżnicowanie płynności finansowej w zależności od wielkości przedsiębiorstwa
Diversity of financial liquidity depending on the size of an enterprise

Summary/Abstract: The article presents differences between the manner of forming the values of financial liquidity ratios between small, medium and large enterprises, running economic activity in 12 different sectors of Polish domestic economy. The research was conducted taking into consideration 97,471 financial statements of enterprises. The Kruskal-Wallis nonparametric test was used for confirming the diversity of the financial liquidity depending on the size of an enterprise. The conducted research proved that Polish micro- and small enterprises created higher values of liquidity ratios then medium and large enterprises. Moreover, the article includes a comparison between the literature reference values for financial liquidity ratios and the actual values achieved by domestic companies.

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