Sytuacja majątkowo-finansowa przedsiębiorstw logistycznych województwa świętokrzyskiego w dobie kryzysu gospodarczego

Preliminary indicator analysis of selected branches does not support the notion that the international economic crisis has reached Polish enterprises working in the logistics sector. This may be because these companies were prepared for the crisis and resisted its negative effects by taking advantage of creation instruments and influencing the recipients of financial reporting. In order to confirm the above hypothesis one needs to survey the managerial boards of such companies, e.g., in a form of a questionnaire. Due to the fact that financial reporting analyses as well as indicator analyses of the industry are inconclusive as regards negative changes in the companies' financial status during the crisis a more qualitative approach is required; one which also considers instruments of balance sheet policy. This part of research is still in progress and its results will be published in subsequent papers.