- Autor
- Malinowska-Misiąg Elżbieta (Warsaw School of Economics)
- Tytuł
- Possibilities of Using in Poland The Foreign Models of Predicting the Fiscal Distress in Local Government Units
- Źródło
- Optimum : Economic Studies, 2018, nr 3(93), s. 115-125, tab., bibliogr. s. 124-125
- Słowa kluczowe
- Jednostki samorządu terytorialnego (JST), Sytuacja finansowa, Analiza wskaźnikowa
Local government units, Financial situation, Ratio analysis - Uwagi
- Klasyfikacja JEL: H72, H74
summ. - Abstrakt
- The aim of the paper is to analyze the usefulness of foreign models of assessing financial condition for predicting financial distress in local governments and to verify whether they may be applied to Polish local government units. The selection of models and indicators was based on a review of foreign literature. Next, a quantitative survey was conducted to verify the assessments resulting from the theoretical analysis of the examined models. The studied group comprised municipalities with populations under 100,000 and the research covered the years 2010-2016. The study uses data from budget reports and consolidated balance sheets of local government units. (original abstract)
- Dostępne w
- Biblioteka SGH im. Profesora Andrzeja Grodka
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach - Pełny tekst
- Pokaż
- Bibliografia
-
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- Cytowane przez
- ISSN
- 1506-7637
- Język
- eng
- URI / DOI
- http://dx.doi.org/10.15290/oes.2018.04.93.10
