Metody oceny zagrożenia bankructwem-podejście pragmatyczne

Abstract

The subject-matter of t h e study are pragmatic approaches to the examination of bankruptcy risks. In particular, the study presents the development of the application of ratio analysis and of econometric methods for forecasting and identifying the most significant symptoms predicting the loss of liquidity and, consequently, the bankruptcy of a firm. The study comprises also a table containing financial indicators for British firms in various sectors. They may constitute a point of reference for the Polish manufacturing sector.