DIAGNOZA POZYCJI FINANSOWEJ SPÓŁEK GIEŁDOWYCH METODĄ QUICK TESTU
DIAGNOSIS OF FINANCIAL POSITION LISTED COMPANIES BY QUICK TEST
Author(s): Edyta Mioduchowska-Jaroszewicz, Tomasz Bednarz, Elżbieta ZiółkowskaSubject(s): Economy, Methodology and research technology, Evaluation research
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: financial position; quick test method; the financial indicators; listed companies;
Summary/Abstract: The aim of this article is to verify the suitability of the method quick test to assess the financial situation on the basis of two groups of companies: 37 “good” and 37 “bad”. Companies admitted to the base of the “good” were characterized by achieving a profit, the company “bad” were put into receivership. The research thesis was, placed in an article that the method of quick test with selected four indicators (self-financing, coverage of interest, return on assets and the cost level) makes it possible to assess the financial condition of enterprises properly. The studies indicated that the thesis is false, which means that the method of quick test with a select group of indicators makes it possible to correctly diagnose the financial condition of enterprises.
Journal: Studia i Prace WNEIZ US
- Issue Year: 2015
- Issue No: 40/1
- Page Range: 223-234
- Page Count: 12
- Language: Polish