Zastosowanie polskich modeli ostrożnościowych do oceny kondycji finansowej publicznego szkolnictwa wyższego w Polsce
Application of Polish Models of Discrimination Analysis to Evaluate the Financial Condition of Public Higher Education in Poland
Author(s): Anna Ćwiąkała-Małys, Paweł ŁagowskiSubject(s): Higher Education , State/Government and Education, Methodology and research technology, Management and complex organizations, Accounting - Business Administration
Published by: Społeczna Akademia Nauk
Keywords: financial analysis; discriminant analysis; higher education; bankruptcy prediction models; management; prediction of financial distress;
Summary/Abstract: The purpose of this study is to evaluation of financial condition of public higher education by using polish models of discrimination analysis. The identification of financial risk of the academic institution using these models, unlike the others methods, is objective and straightforward but on the other hand, it is not perfect. The research has shown that the analysed prognostic models constructed based on the discrimination analysis might bring very useful data about financial condition of academic institution. It should be emphasized that the results obtained by means of the discrimination analysis should not be treated as final. Properly used models can be solely important and helpful in the assessment the real financial situation of the companies.
Journal: Przedsiębiorczość i Zarządzanie
- Issue Year: 18/2017
- Issue No: 11.3
- Page Range: 283-296
- Page Count: 14
- Language: Polish