Title:

Auditing of company financial standing using aggregate measure

Group publication title:

Financial Sciences. Nauki o Finansach

Title in english:

Ocena kondycji finansowej przedsiębiorstwa z wykorzystaniem syntetycznego miernika

Creator:

Kowalak, Robert

Subject and Keywords:

financial analysis ; aggregate measure ; financial ratios ; analiza finansowa ; miernik zagregowany

Description:

Financial Sciences. Nauki o Finansach, 2020, vol. 25, no. 1, s. 14-22

Abstrakt:

A model of evaluation of company financial standing is presented in the article, based on the concept of aggregate synthetic measure. By calculating threshold values for the aggregate measure, statutory auditors gain a valuable tool to help determine the potential breach of company financial sustainability as well as evaluate company financial standing relative to other reporting periods. The main purpose of the author was to present a new conception of analysis company financial standing based on matrix measure. Theoretical and empirical methods are used in the paper. The theoretical part describes own model based on matrix measure. The empirical part shows the use of the model to analyze the financial condition of a stock exchange enterprise. Research methods concentrated on data and information collected from one company (case study), induction, deduction and literature analysis

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2020

Resource Type:

artykuł

Resource Identifier:

doi:10.15611/fins.2020.1.02

Language:

eng

Relation:

Financial Sciences. Nauki o Finansach, 2020, vol. 25, no. 1

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu