Podrobný výpis o publikaci

The financial performance and financial health of companies is given through the ability to generate added value. For the resulting effect of creating added value, maximum activity is required. Otherwise, companies have significant payment difficulties that can be resolved by a radical change in its activities or structure. The aim of this paper is to indicate potential threat of the financial distress of selected public limited companies in Poland. The financial health of companies is analysed by Taffler´s bankruptcy model. The construction of the predictive models and the bankruptcy models are based on actual data from companies which were threatened by bankruptcy in previous years. The Taffler´s bankruptcy model is applied on the annual financial results of public limited companies in Poland from 2006 to 2015. The results indicated that 12 % of public limited companies in Poland had financial problems during observed period.