Ocena przydatności wskaźników finansowych do prognozowania bankructwa przedsiębiorstw w zależności od rozmiaru obiektów
Assessment of suitability of financial indicators for enterprises’ bankruptcy prediction depending on the size of an enterprise

Summary/Abstract: The aim of the paper is to present the results of empirical research on the suitability of selected financial indicators for corporate bankruptcy prediction, depending on the size of considered objects. The added value of the work is the proposal for the application of Sensitivity Analysis in conjunction with the ABC Analysis to assess the suitability of financial indicators for corporate bankruptcy prediction. The analysis uses financial data of companies in the industrial processing sector of Poland in the years 2005-2008. The study included such methods as: classification trees, bagging, boosting, random forests. The models were built on the basis of financial data for all considered objects, and objects to be found in three subsets obtained from the ABC Analysis. The assessment of the suitability of selected financial indicators for corporate bankruptcy prediction was carried out using Data-based Sensitivity Analysis algorithm.

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