Metody dyskryminacyjne oceny kondycji finansowej przedsiębiorstw – bariery wiarygodnego stosowania
Discriminative Methods of Financial Standing Assessment of Enterprises: Barriers for Reliable Application

Summary/Abstract: This article attempts to evaluate the state of research, in the national reference literature, on the discriminatory methods for evaluating the financial standing and the risk of business failure. In the reference literature, it is still perceived that discriminatory methods are ascribed, in a manner unauthorized from the methodological point of view, the value of timeless and sector universality. Critical reference has been made to numerous cases of simplifications and methodological errors that occur in the national literature on the subject.

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