Selekcja wskaźników informatywnych w funkcjach dyskryminacyjnych
Selection of Indicators the Informative Functions Discriminatory

Summary/Abstract: Aim of the article is analysis of the scope of the predictive ability of financial indicators used in the construction and functionality in diagnosing bankruptcy. Tests are enriching the list of indicators informative. In Poland, are not they still sound applications. This impacts negatively on the situation of domestic entrepreneurs. The intensity of the diffusion of bankruptcies is growing at a surprising rate and it applies not only to the sector of small and medium-sized enterprises, but increasingly global giants. The tested models are not perfect and using them can sometimes make big mistakes, because they are constructed with financial ratios. They allow for earlier detection of abnormalities in corporate finance therefore, should serve as a management tool to monitor the situation in the company. Financial ratios are calculated based on financial statements, which is based on historical data, which does not take into account the current state of the economy. The same design feature models characterized by a diversity selection of multiple components. A selection of the composition of their logic and forms of their functions, variables contained therein It characterized by a great variety. The main question that should be asked at this point is: Which financial ratios authors have chosen different models?

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