Assessment of the going concern value of a business entity by means of selected discriminative models.
Journal Title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej - Year 2019, Vol 23, Issue 1
Abstract
The issue of evaluation of a business as an ongoing concern is frequently explored in accounting science and practice. Despite this fact, however, the authors managed to identify an interesting research gap i.e. the possibility to apply discriminative analysis to detect threats for the ongoing concern. The research hypothesis assumed and defended by the authors is that the ongoing concern principle on long term basis can only be verified by means of discriminative analysis models. For the purposes of the paper the authors applied the following research methods: the analysis method, the deduction method, the analysis of literature on the subject matter as well as national and international regulations. As the result of the conducted research, the authors identified factors for evaluation of ongoing concern and presented sample applications of discriminative analysis for assessing the chances of businesses to operate in the future. The paper is of cognitive and practical nature especially with respect to the ongoing concern and to the usefulness of collected data for development of businesses. Additionally, the authors point to vital threats that may impact the decision taking processes regarding continuation of business activity.<br/><br/>
Authors and Affiliations
Magdalena Wójcik-Jurkiewicz, Monika Karczewska
Keywords
Related Articles
- EP ID EP519426
- DOI 10.5604/01.3001.0013.1644
- Views 80
- Downloads 0
A PROPOSAL OF CHANGE IN THE MODEL OF POLICE EDUCATION IN POLAND ON THE BASIS OF EXPERIENCES OF UNIFORMED AGENCIES OF SELECTED EU MEMBER STATES Outline Of Issues. Part I
The aim of the study is to present the existing solutions to the functioning of the police education systems in selected Member States of the European Union. Using the results of the study, the Authors presented the orga...
ENTITLEMENTS AND DUTIES OF GOVERNMENT ADMINISTRATION AUTHORITIES WITH RESPECT TO GRANTING AND ACCOUNTING OF SUBSIDIES FOR LOCAL GOVERNMENT UNITS
Public authorities while satisfying the needs of the society should strive towards greater efficiency in management of financial resources and better capability in execution of public tasks. Nowadays, when most of local...
ANALIZA KORZYŚCI Z GLOBALIZACJI WZGLĘDEM ROZWOJU GOSPODARCZEGO I JEJ WPŁYW NA POLARYZACJĘ DOCHODÓW
Artykuł przedstawia wielowymiarowe korzyści z globalizacji w odniesieniu do rozwoju gospodarczego, pomimo jej wpływu, jaki oddziałuje na polaryzację dochodów. W artykule omówiono pojęcie globalizacji i jej skutków, która...
FURTHER EVIDENCE ON THE VALIDITY OF THIRLWALL’S LAW
A simple equation is considered whose empirical analysis could confirm – or reject – the validity of Thirlwall’s Law. Autoregressive Distributed Lags (Bounds) approach is used to establish the empirical adequacy of the L...
PODMIOTY UPRAWNIONE DO UWIERZYTELNIANIA ODPISÓW DOKUMENTÓW W POSTĘPOWANIU ADMINISTRACYJNYM
W artykule przedstawiono zmiany w postępowaniu administracyjnym jakie wprowadziła ustawa z dnia 23 października 2009 r. o zmianie ustaw w zakresie uwierzytelniania dokumentów. Autor dokonuje analizy powszechnej praktyki...