Próba weryfikacji wiarygodności diagnostycznej modeli dyskryminacyjnych (na przykładzie spółek portfela WIG-motoryzacja)
An Attempt to Verify Diagnostic Credibility of Discriminatory Models (on the Example of WIG-Automobiles & Parts)

Summary/Abstract: The study was to test the diagnostic reliability of the discriminatory models used to assess the financial condition of enterprises, with particular regard to their specific sectoral characteristics. The article uses 50 research results, published in the national literature of the subject in the years 2003-2015, about the diagnostic credibility of discriminatory models. There search covered 10 discriminatory models, 7 companies included in the WIG-automotive sector indices. An attempt was made to verify two hypotheses: the frequency of using individual discriminative models in the national literature is not equivalent to the hierarchy of their diagnostic credibility and discriminatory models have no universality. An objective (quantitative) classification of credit scoring methods used by one of the banks was proposed as a criterion for verification of diagnostic credibility of discriminatory models, taking into account both the sectoral characteristics of the researched companies and the economic condition of their business.From a methodical point of view, the need to consider including in the synthetic methods of assessing the financial condition of a company, the criterion of the industry specificity of the researched company and the changing economic conditions of its business seems to be particularly important.

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