Investments in financial liquidity of the firm are done thru investing money in current assets. The goal of the paper is to find if efficiency measure ROA is linked with current ratio, liquidity ratio and collection period. Paper presents a classification of financial consequences of managerial...

Effectiveness of working capital investments is only one from possible explanations of working capital levels in firms. Too small working capital leads some firms to negative changes in their sale levels. Destruction of cash revenues creation possibilities is dangerous for them and is hard to...