Szpulak, Aleksandra - In: E-Finanse : finansowy kwartalnik internetowy 12 (2016) 4, pp. 72-82
The purpose of the paper is to point out the accounting-based variables and relationships between them which enable us to measure financial liquidity in a way appropriate for assessing the financial distress risk of companies operating under conditions of a negative Cash Conversion Cycle (CCC)....