Determinanty zagrożenia finansowego przedsiębiorstw sektora TSL w Polsce
Determinants of financial threat of the enterprises from transport, forwarding and logistic sector in Poland

Summary/Abstract: The early recognition of financial threat should be one of the basic tasksof the economic entity’s management and also an essential determinant for initiating corrective actions in advance. The objective of the paper is to identify the determinants of financial threat of enterprises from the transport, forwarding and logistic sector. The main research hypothesis formulated in order to achieve the objective of the paper has taken the form of the following statement: the current liquidity ratio is a fundamental determinant of financial threat, which determines to the greatest degree the membership of the enterprises from TFL sector in Poland to one of two groups distinguished in the carried out analysis (i.e. bankrupt companies or those not facing the risk of bankruptcy). Empirical studies were motivated by the fact that there were neither generalized models nor financial measures acting as the universal predictors of financial threat for enterprises of all types and sizes. The study provides practical solutions for the analysis of the financial threat that could serve to safeguard the continued operation of these enterprises.

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