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

  • Joanna Hartenberger-Liszek Faculty of Economics, University of Gdansk, Poland
  • Joanna Krupska Faculty of Economics, University of Gdansk, Poland

Abstract

The article is devoted to the problem of the informational value of profitability indicators used in discriminant models of road 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.

Published
Feb 25, 2020
How to Cite
HARTENBERGER-LISZEK, Joanna; KRUPSKA, Joanna. The role of profitability indicators of Gdańsk road freight transport companies in the context of discriminant analysis. Transport Economics and Logistics, [S.l.], v. 84, p. 29-39, feb. 2020. ISSN 2657-6104. Available at: <http://znetil.ug.edu.pl/index.php/etil/article/view/391>. Date accessed: 24 jan. 2021. doi: http://dx.doi.org/10.26881/etil.2019.84.03.
Section
Economics and Management of Transportation Companies