Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

PL EN


2014 | 10 | 3 | 202-213

Article title

The analysis of ranges of variability of selected ratios from a group of assets productivity ratios three years before the declaration of bankruptcy by companies in Poland

Content

Title variants

Languages of publication

EN

Abstracts

EN
This article shows the research results concerning the development of the variability of five selected ratios from the group of assets productivity in companies with extremely different financial and economic positions. The research was conducted on a test sample of 380 business entities: 190 companies subject to bankruptcy in the years 2007-2011 and 190 “healthy” companies. The research shows a different usefulness of various ratios of the financial analysis considered as one-dimensional bankruptcy predictors used to predict and early detect symptoms of companies threatened with bankruptcy.

Year

Volume

10

Issue

3

Pages

202-213

Physical description

Dates

published
2014-10-29

Contributors

References

  • Antonowicz, P., 2011. “Evaluation of creditworthiness and the threat of bankruptcy of Polish enterprises based on financial reporting”, AD ALTA: Journal of Interdisciplinary Research: Relevant results and theoretical developments of science and research in Central and Eastern Europe, Vol. 1, Issue 2, pp.12-15
  • Bankruptcy and Reorganization Law, 2003. Act of 28 February 2003, Journal of Laws, No 60, item 535
  • Bednarski, L., 2007. „Analiza finansowa w przedsiębiorstwie“, PWE, Warszawa, pp.103-113
  • Leszczyński, Z., Skowronek-Mielczarek, A., 2004. Analiza ekonomiczno-finansowa spółki, PWE, Warszawa, pp.140-142
  • McKee, T.E., 2000. “Developing a Bankruptcy Prediction Model via Rough Sets Theory”, International Journal of Intelligent Systems in Accounting, Finance and Management, Vol. 9, pp.159-175, http://dx.doi.org/10.1002/1099-1174(200009)9:3<159::AID-ISAF184>3.0.CO;2-C
  • Michalski, G., 2008. Ocena finansowa kontrahenta na podstawie sprawozdań finansowych, Wyd. ODDK, Gdańsk, pp.71-74, 97-99, 105, 189-190
  • Sierpińska, M., Jachna, T., 2000. Ocena przedsiębiorstwa według standardów światowych, Wyd. Naukowe PWN, Warszawa, pp.103-104
  • Skoczylas, W., 2009. „Instrumenty oceny rentowności przedsiębiorstw“, in: Skoczylas, W. (Eds.), Analiza sprawozdawczości finansowej przedsiębiorstwa, Wyd. Stowarzyszenie Księgowych w Polsce, Warszawa, pp.200-208
  • Zaleska, M., 2005. Ocena ekonomiczno-finansowa przedsiębiorstwa przez analityka bankowego, Wyd. Szkoła Główna Handlowa w Warszawie - Oficyna Wydawnicza, Warszawa, pp.81-89

Document Type

Publication order reference

YADDA identifier

bwmeta1.element.desklight-b9118bab-fb63-49b6-b2da-808bedecfc70
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.