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2021, vol. 68, br. 3, str. 789-803
Analysis of the impact of liquidity on the profitability in the medium and large meat processing enterprises in the Republic of Serbia
(naslov ne postoji na srpskom)
aUniverzitet Privredna akademija u Novom Sadu, Fakultet za ekonomiju i inženjerski menadžment - FIMEK
bUniverzitet 'Union - Nikola Tesla', Fakultet za menadžment - FAM, Sremski Karlovci
cFaculty of Economics and Engineering Management in Novi Sad, Novi Sad

e-adresacmiros@gmail.com, jvapa@fimek.edu.rs, vesna.miletic@famns.edu.rs, prof.drmivanis@gmail.com
Ključne reči: liquidity; profitability; return on assets; processing and preserving of meat and meat products; Serbia
Sažetak
(ne postoji na srpskom)
Liquidity and profitability are closely related economic categories. The issue of constant balancing between liquidity and profitability, in theory known as "liquidity-profitability trade off", has been the subject of significant interest of the scientific community. There is no consensus on the direction of the impact of liquidity on profitability, but the existence of this impact in practice is confirmed. The aim of this paper is to investigate the impact of liquidity on profitability, based on selected traditional financial indicators, for medium and large enterprises in the group of processing and preserving of meat and meat products of the Republic of Serbia, in the period 2016 to 2019. The findings of a multiple linear regression analysis, show that the ratio of long-term sources and fixed assets in the group of processing and preserving of meat and meat products makes a statistically significant contribution predicting the return on assets.
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O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/ekoPolj2103789C
primljen: 21.07.2021.
prihvaćen: 10.08.2021.
objavljen u SCIndeksu: 01.10.2021.
metod recenzije: dvostruko anoniman
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