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Please use this identifier to cite or link to this item: http://research.bfu.bg:8080/jspui/handle/123456789/1059

Title: THE SIGNIFICANCE OF LIQUIDITY AND INDEBTEDNESS FOR THE FINANCIAL STATE OF ENTERPRISES IN BULGARIA
Authors: Hristozov, Yanko
Keywords: liquidity
indebtedness
intercompany indebtedness
financial indicators
corporate debt
JEL code: G30
Issue Date: 2020
Publisher: Бургаски свободен университет, 8000 Бургас, ул. "Сан Стефано" №62
Series/Report no.: 2020 Брой 1 EN;с. 33-40
Abstract: The topic of the levels of key indicators for liquidity and indebtedness of enterprises in the Bulgarian economy is particularly important and relevant in connection with their financial condition, mainly due to the lack of statistical information and analysis on the issue. The purpose of the article is to examine the changes in the state of these indicators and to provide summary information about their importance for the financial condition of the enterprise. The thesis that will be defended argues that the deterioration of liquidity in enterprises would lead to an increase in their indebtedness, especially the dangerous for their financial future - intercompany indebtedness. This would also have an impact on other significant corporate indicators such as asset value, sales revenue, and profit. The enterprises from sector A. Agriculture, forestry, and fisheries are selected for study according to the Bulgarian National Statistic Institute's Classifier of Economic Activities as one of the dynamically developing sectors in recent years. The time limit is 2008-2018 and it should be borne in mind that NSI data are provided with a lag of two years.
URI: http://research.bfu.bg:8080/jspui/handle/123456789/1059
ISSN: 1312-6016 (Print)
2367-9247 (Online)
Appears in Collections:2020 Брой 1 EN

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