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Assessment of the going concern value of a business entity by means of selected discriminative models

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Wójcik-Jurkiewicz M., Karczewska M.
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
|
2019
|
issue 1
53-60
EN
The issue of evaluation of a business as an ongoing concern is frequently explored in accounting science and practice. Despite this fact, however, the authors managed to identify an interesting research gap i.e. the possibility to apply discriminative analysis to detect threats for the ongoing concern. The research hypothesis assumed and defended by the authors is that the ongoing concern principle on long term basis can only be verified by means of discriminative analysis models. For the purposes of the paper the authors applied the following research methods: the analysis method, the deduction method, the analysis of literature on the subject matter as well as national and international regulations. As the result of the conducted research, the authors identified factors for evaluation of ongoing concern and presented sample applications of discriminative analysis for assessing the chances of businesses to operate in the future. The paper is of cognitive and practical nature especially with respect to the ongoing concern and to the usefulness of collected data for development of businesses. Additionally, the authors point to vital threats that may impact the decision taking processes regarding continuation of business activity.
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