Prognozowanie upadłości przedsiębiorstwa - model analizy dyskryminacyjnej
Prediction of bankruptcy - the model of discriminative analysis
Author(s): Maciej Piechocki , Bartłomiej Czajka, Mirosław HamrolSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: In the last few years, the number of failing companies has been constantly increasing. Therefore, an obvious question arises: are those bankruptcies predictable? The article proves that there is a very effective method of failure prediction, namely the discriminant analysis. The authors constructed a model for the Polish economy. It is based on current financial data (years 1999-2002) and has very high accuracy of 96%.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2004
- Issue No: 20
- Page Range: 14-25
- Page Count: 12
- Language: Polish