Występowanie zatorów płatniczych w polskich przedsiębiorstwach giełdowych
Payment Gridlocks among Polish Listed Companies

Summary/Abstract: This article addresses the issue of payment gridlock affecting Polish companies. The aim of this article is to assess the occurrence of payment gridlock in Polish companies, with particular reference to companies listed on the Warsaw Stock Exchange. The research hypothesis assumes that delays in receivables are one of the main factors contributing to delays in payments of liabilities. The first part of the article presents Poland’s situation concerning the occurrence of late payments. Basic legal regulations and statistical data on this phenomenon are discussed. The second part of the article presents the results of the author’s own research on the relationship between the turnover of liabilities and turnover of receivables of Polish stock-listed companies in the years 2010–2015. The descriptive analysis and statistical methods were used to verify the hypothesis. The results of the analysis have shown that delayed payments are a common problem for Polish companies. It was estimated that 18% of the studied companies had problems with the timely settlement of liabilities due to failure to receive payment on time.

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