Credibility of Discriminatory Models on the Example of Enterprises from the Lubelskie and Podkarpackie Voivodeships
Credibility of Discriminatory Models on the Example of Enterprises from the Lubelskie and Podkarpackie Voivodeships
Author(s): Rafał Pitera, Justyna Chmiel, Karolina KoziołSubject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: discriminant analysis; early-warning models; financial situation of enterprises; forecast accuracy; company bankruptcy
Summary/Abstract: Theoretical background: The results of the conducted research allowed the classification of early-warning models according to the accuracy of the forecasts received for the last year of the study.Purpose of the article: The aim of the article was verification and prognostic assessment of discriminative models popular among researchers, answer to the question whether the model properly reflects the financial situation of the company.Research methods: The basis of all the methods used in this article was the analysis of existing data and methods of discriminant analysis.Main findings: The selected models properly reflected the financial situation of the 84 enterprises surveyed.
Journal: Annales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia
- Issue Year: LIV/2020
- Issue No: 3
- Page Range: 91-99
- Page Count: 9
- Language: English