• English
    • български
  • English 
    • English
    • български
  • Login
View Item 
  •   Home
  • Статии
  • Списание "Бизнес управление"
  • View Item
  •   Home
  • Статии
  • Списание "Бизнес управление"
  • View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.

Determinants of Short-term Liabilities of Financially Distressed SME-s

Thumbnail
View/Open
0970a6c2f6b69032db6d651d31b679ac.pdf (828.4Kb)
Date
2020
Author
Taseva, Galya
Metadata
Show full item record
Abstract
The article studies the determinants of short-term liabilities of financially distressed small and medium-sized enterprises in Bulgaria. The research is based on data from the financial statements of one hundred non-financial enterprises in different industries in the period from 2014 to 2016, provided by the National Statistical Institute. A company is defined as financially distressed if it cannot cover its short-term liabilities with its operating cash flow. By employing multiple regression analysis, we design a model, which shows the positive impact of the levels of net sales revenue, inventory, receivables from customers and suppliers and financial assets, and the negative impact of the ratio of current assets to total assets on the short-term debt of financially distressed SME-s.
URI
http://hdl.handle.net/10610/4234
Collections
  • Списание "Бизнес управление"

Contact Us | Send Feedback
 

 

Browse

All of DSpaceSections & CollectionsBy Issue DateAuthorsTitlesSubjectsThis CollectionBy Issue DateAuthorsTitlesSubjects

My Account

LoginRegister

Contact Us | Send Feedback