The impact of choosing the method of valuating fixed assets and inventories on the assessment of bankruptcy risk
Journal Title: Debiuty Naukowe Studentów Wyższej Szkoły Bankowej - Year 2017, Vol 17, Issue
Abstract
bankruptcy prediction models. The analysis is based on the valuation of fixed assets and inventories, while prediction models taken into account include the most efficient Polish discriminant models. The author hypothesizes that changing the method of valuating property resources affects values of prediction models, and, consequently a company’s financial assessment. Results of a simulation study conducted by the author show that the strength of changes in values predicted by the model depends on which the asset selected for revaluation and the valuation method used. What is important is that values predicted by the models in each scenario always differed from the initial value. It can therefore be concluded that the simulation results confirm the research hypothesis.
Authors and Affiliations
Justyna Wieczorek
Keywords
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