Wartości progowe wskaźników finansowych w badaniu upadłości przedsiębiorstw
Breakeven Financial Ratios in Corporate Bankruptcy Prediction

Summary/Abstract: The paper presents the results of research on corporate bankruptcy prediction using breakeven values of financial ratios. Breakeven values were calculated on a sample of financial statements of listed companies published in Polish Monitor B on a basis of logit model. The usefulness of 20 financial ratios was tested. Several methods of bankruptcy prediction were examined such as univariate model with single financial rado and multivariate models in which some criteria of ratio set building were formulated.

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