Wykorzystanie narzędzi analizy finansowej w badaniu zagrożenia kontynuacji działalności spółek notowanych na NewConnect
Use of financial analysis tools in examining the risk of going concern of companies listed on NewConnect

Summary/Abstract: In the financial statement introduction companies make a statement if going concern principle is maintained. In the case of bigger companies this statement must be verified by auditors. They should use the tools of financial analysis – preliminary analysis and ratio analysis. The article presents the research results in the field of use of these tools by auditors to evaluate the fulfillment of going concern priciple. The reasearch is based on annual reports for 2014 of companies listed on NewConnect, which shows the use of these tools is surprisingly low. This applies to both preliminary analysis and ratio analysis.

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