Bezpieczeństwo finansowe kontynuacji działalności małych i średnich przedsiębiorstw
The Financial Security Of Going Concern In Small And Medium Enterprises

Summary/Abstract: Purpose – A comparative analysis focuses on the level and direction of changes to the financialsecurity of going concern in small and medium entities, and refers the obtained results to large companies.The objects (sections of the Polish Classification of Activities) of the mesostructures in question areassigned to appropriate categories in accordance with the normative patterns.Design/methodology/approach – Empirical and induction multidimensional logit model for predicting thesecurity of corporate activities, ranking and descriptive statistics for identification of the features of theanalysed groups and classification of objects.Findings – Confirmation of the diversified features of small and medium enterprises as compared with largecompanies in terms of financial security by types of activity, and the asymmetry of the classification of objectsin a mesostructural approach.Originality/value – The use of innovative methods in creating a financial security measure, estimated ona large training set. The analysis comprises the entire group of non–financial enterprises in Poland, which isa very rare case in research studies. The conducted analyses have the characteristics of a dynamic comparativeanalysis.

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