The role of profitability indicators of Gdańsk road freight transport companies in the context of discriminant analysis

Joanna Hartenberger-Liszek , Joanna Krupska

Abstract

The article is devoted to the problem of the informational value of profitability indicators used in discriminant models ofroad freight transport companies. The aim of the article was to examine the impact of profitability indicators on the results of discriminant models. Discriminant models are mainly based on accounting liquidity, debt and profitability indicators. The rule is that most models use different profitability indicators. The research was carried out in relation to entities that publish their financial statements, are limited liability companies and have their registered office in Gdańsk.
Author Joanna Hartenberger-Liszek (FE/DEMTC)
Joanna Hartenberger-Liszek,,
- Department of Economics and Management of Transportation Companies
, Joanna Krupska (FE/DEMTC)
Joanna Krupska,,
- Department of Economics and Management of Transportation Companies
Journal seriesTransport Economics and Logistics, [Zeszyty Naukowe Uniwersytetu Gdańskiego. Ekonomika Transportu i Logistyka], ISSN 2545-1642, [0208-4821], (0 pkt)
Issue year2019
No84
Pages29-39
Publication size in sheets0.50
Keywords in Englishroad freight transport companies, profitability indicators, discriminant methods, financial condition, assets, financial results, sales revenues
DOIDOI:10.26881/etil.2019.84.03
URL http://znetil.ug.edu.pl/index.php/etil/article/view/391/332
Languageen angielski
LicenseRepository; published final; Uznanie Autorstwa - Użycie Niekomercyjne (CC-BY-NC); with publication
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Hartenberger_Liszek_Joanna_The_role_of_profitability_2019.pdf Hartenberger_Liszek_Joanna_The_role_of_profitability_2019.pdf 168,74 KB
Score (nominal)5
Score sourcejournalList
ScoreMinisterial score = 5.0, 27-02-2020, ArticleFromJournal
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LicencjaUtwór jest udostępniany na licencji Creative Commons Uznanie autorstwa-Użycie niekomercyjne 4.0 Międzynarodowe (CC BY-NC 4.0) https://creativecommons.org/licenses/by-nc/4.0/
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