Wartość informacyjna wybranych wskaźników oceny kondycji finansowej przedsiębiorstw
Information Value of Selected Ratios to Assess the Financial Condition of Companies

Summary/Abstract: Purpose – The main goal of the article was to answer the question whether it is possible to create a universal and stable in time a set of ratios to asses financial condition of companies from different sectors. The authors’ intention was to find such indicators which showed the highest information value. Design/methodology/approach – Applied research methods include: Hellwig’s method, the Winsorized method and Wilcoxon test. Findings – The research provides some evidence for the existence a set of profitability and liquidity indicators with the highest information value which are “stable” in time. Originality/value – The added value of the study was to find a set of ratios to assess the liquidity and profitability of companies with the highest value information and the ratios which are “stable” in time.

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