Ocena zdolności predykcyjnej wybranych modeli dyskryminacyjnych w prognozowaniu upadłości przedsiębiorstw sektora TSL

Abstract

The main goal of this paper is to investigate the predictive ability of selected discriminant models in the evaluation of threats of companies’ bankruptcy from TSL sector. For the realization of fundamental goal of the article it has been put the research hypothesis stating that in the case of threats prediction of companies’ bankruptcy from TSL sector, discriminant models which are based on cash flows have the higher predictive ability from models which are only created by using data from the balance sheet and profit and loss account. The empirical research refer to the selected number of companies from TSL sector and therefore due to its „sectorial” extent does not predispose to formulate general conclusions.