Holistyczna koncepcja procesu bankructwa przedsiębiorstwa
A holistic concept of the corporate bankruptcy process

Author(s): Piotr Ratajczak
Subject(s): Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration, Business Ethics
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: bankructwo;niewypłacalność;przewidywanie bankructwa;płynność;rentowność;
Summary/Abstract: Corporate bankruptcy prediction has been addressed in countless studies, while the bankruptcy process is scarcely recognized in the literature. The aim of this study is to develop a holistic concept of the corporate bankruptcy process. The primary method used in the study was a review of the literature, and in the absence of publications simultaneously addressing all the issues included in the aim, a syllogistic inference scheme was adopted. The concept developed assumes that bankruptcy is a process whose shape depends on short-term symptoms of bankruptcy (i.e. profitability and liquidity), long-term symptoms of bankruptcy (i.e. growth and development), possibly acquired cash to counteract these symptoms, as well as the agility and resilience of the company.

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