The picture of financial condition of Polish listed companies in 1995-2010 on the base of their cash flows initial evaluation

Abstract

This article addresses the issue of the specificity and significance of the distribution of net cash flows from operating, investing and financing activities in determining of entities financial condition, especially in times of economic crisis. The author’s subject of interest is the variety of entity performance initial evaluation on the base of sectional streams of net cash flows. In the article the author presents results of the research based on polish listed companies cash flows, in the years 1995–2010 and provides initial conclusions from the study.