METODY BADANIA NIEWYPŁACALNOŚCI PRZEDSIĘBIORSTW W ŚWIETLE ORZECZEŃ SĄDOWYCH
METHODS OF EXAMINING CORPORATE INSOLVENCY IN THE LIGHT OF COURT RULINGS

Summary/Abstract: Background: The subject of this research is an analysis of legal provisions that incorporate the concept of insolvency, along with an assessment of their importance in judicial practice (based on data from the Lex and Legalis databases), as well as an analysis of court rulings regarding insolvency assessment methods. Research purpose: The aim of this article is to review insolvency assessment methods identified in the economic and legal literature, with reference to research on the effectiveness of the most commonly used ones. This article identifies the most commonly used analytical methods for corporate insolvency assessment based on publicly available court decisions. Methods: Analysis of the Lex and Legalis legal databases. The article employs a dogmatic-legal approach, which involves analyzing bankruptcy law provisions against their practical interpretation by courts, as well as a case law analysis (case study) focused on identifying criteria used in insolvency assessment based on the Lex and Legalis legal databases. Conclusions: Among the identified insolvency assessment methods, the most commonly used include ratio analysis (particularly liquidity and debt ratios) and discriminant analysis, including both Polish and foreign models. Other methods included in the economic literature are not reflected in case law on insolvency assessment.

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