{"id":"https://openalex.org/W2768959145","doi":"https://doi.org/10.18276/frfu.2017.88/1-26","title":"ANAlYSIS OF FREE CASH FLOWS AS THE ELEMENT OF THE HAZARD ASSESSMENT OF THE BANKRUPTCY OF SMALL AND AVERAGE ENTERPRISES","display_name":"ANAlYSIS OF FREE CASH FLOWS AS THE ELEMENT OF THE HAZARD ASSESSMENT OF THE BANKRUPTCY OF SMALL AND AVERAGE ENTERPRISES","publication_year":2017,"publication_date":"2017-01-01","ids":{"openalex":"https://openalex.org/W2768959145","doi":"https://doi.org/10.18276/frfu.2017.88/1-26","mag":"2768959145"},"language":"pl","primary_location":{"id":"doi:10.18276/frfu.2017.88/1-26","doi":"https://doi.org/10.18276/frfu.2017.88/1-26","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2017.88/1-26","pdf_url":"https://wnus.edu.pl/frfu/file/article/view/4219.pdf","source":{"id":"https://openalex.org/S4306535821","display_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego. Finanse, Rynki Finansowe, Ubezpieczenia","issn_l":"1733-2842","issn":["1733-2842","2300-4460","2450-7741"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego Finanse Rynki Finansowe Ubezpieczenia","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://wnus.edu.pl/frfu/file/article/view/4219.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5070222912","display_name":"Artur Ho\u0142da","orcid":"https://orcid.org/0000-0002-4577-6262","observed_orcids":["https://orcid.org/0000-0002-4577-6262"]},"institutions":[{"id":"https://openalex.org/I23574469","display_name":"Krakow University of Economics","ror":"https://ror.org/0262te083","country_code":"PL","type":"education","lineage":["https://openalex.org/I23574469"]}],"countries":["PL"],"is_corresponding":false,"raw_author_name":"Artur Ho\u0142da","raw_affiliation_strings":["prof.UEK dr hab","Uniwersytet Ekonomiczny w Krakowie"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"prof.UEK dr hab","institution_ids":[]},{"raw_affiliation_string":"Uniwersytet Ekonomiczny w Krakowie","institution_ids":["https://openalex.org/I23574469"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5058307727","display_name":"Magdalena Konat-Staniek","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I23574469","display_name":"Krakow University of Economics","ror":"https://ror.org/0262te083","country_code":"PL","type":"education","lineage":["https://openalex.org/I23574469"]}],"countries":["PL"],"is_corresponding":false,"raw_author_name":"Magdalena Konat-Staniek","raw_affiliation_strings":["Uniwersytet Ekonomiczny w Krakowie, doktorant"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Uniwersytet Ekonomiczny w Krakowie, doktorant","institution_ids":["https://openalex.org/I23574469"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I23574469"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"88","issue":null,"first_page":"273","last_page":"282"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.4424000084400177,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.4424000084400177,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.33329999446868896,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.10450000315904617,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/free-cash-flow","display_name":"free cash flow","score":0.8679999709129333},{"id":"https://openalex.org/keywords/bankruptcy-prediction","display_name":"bankruptcy prediction","score":0.8479999899864197},{"id":"https://openalex.org/keywords/small-and-medium-sized-enterprises","display_name":"small and medium-sized enterprises","score":0.8539999723434448},{"id":"https://openalex.org/keywords/bankruptcy-risk-assessment","display_name":"bankruptcy risk assessment","score":0.703000009059906},{"id":"https://openalex.org/keywords/sales-changes","display_name":"sales changes","score":0.6140000224113464},{"id":"https://openalex.org/keywords/firm-valuation","display_name":"business valuation","score":0.7250000238418579},{"id":"https://openalex.org/keywords/financial-ratio-analysis","display_name":"financial ratio analysis","score":0.5659999847412109}],"concepts":[{"id":"https://openalex.org/C96627749","wikidata":"https://www.wikidata.org/wiki/Q809","display_name":"Polish","level":2,"score":0.5915838479995728},{"id":"https://openalex.org/C37621935","wikidata":"https://www.wikidata.org/wiki/Q3606845","display_name":"Agricultural science","level":1,"score":0.4059573709964752},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.39687395095825195},{"id":"https://openalex.org/C140793950","wikidata":"https://www.wikidata.org/wiki/Q168091","display_name":"Animal science","level":1,"score":0.3644704520702362},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3505460023880005},{"id":"https://openalex.org/C39432304","wikidata":"https://www.wikidata.org/wiki/Q188847","display_name":"Environmental science","level":0,"score":0.16241377592086792},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.10936102271080017},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.060591697692871094},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.05364418029785156}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.18276/frfu.2017.88/1-26","doi":"https://doi.org/10.18276/frfu.2017.88/1-26","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2017.88/1-26","pdf_url":"https://wnus.edu.pl/frfu/file/article/view/4219.pdf","source":{"id":"https://openalex.org/S4306535821","display_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego. Finanse, Rynki Finansowe, Ubezpieczenia","issn_l":"1733-2842","issn":["1733-2842","2300-4460","2450-7741"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego Finanse Rynki Finansowe Ubezpieczenia","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.18276/frfu.2017.88/1-26","doi":"https://doi.org/10.18276/frfu.2017.88/1-26","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2017.88/1-26","pdf_url":"https://wnus.edu.pl/frfu/file/article/view/4219.pdf","source":{"id":"https://openalex.org/S4306535821","display_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego. Finanse, Rynki Finansowe, Ubezpieczenia","issn_l":"1733-2842","issn":["1733-2842","2300-4460","2450-7741"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego Finanse Rynki Finansowe Ubezpieczenia","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.6452000141143799}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2768959145.pdf","grobid_xml":"https://content.openalex.org/works/W2768959145.grobid-xml"},"referenced_works_count":1,"referenced_works":["https://openalex.org/W616993223"],"related_works":["https://openalex.org/W3122268399","https://openalex.org/W1177788119","https://openalex.org/W2893112786","https://openalex.org/W7062824105","https://openalex.org/W2594339640","https://openalex.org/W2942345557","https://openalex.org/W2552866736","https://openalex.org/W1981557705","https://openalex.org/W7030154021","https://openalex.org/W6995991111"],"abstract_inverted_index":{"Cel":[0],"\u2013":[1,44,79,140],"Celem":[2],"artyku\u0142u":[3],"jest":[4],"przedstawienie":[5],"oceny":[6],"przep\u0142yw\u00f3w":[7,57,105,126,175],"pieni\u0119\u017cnych":[8,58,176],"netto":[9,94,120,151],"w":[10,17,21,90,111,116,121,129,144,168],"kontek\u015bcie":[11],"aplikowanych":[12],"wsp\u00f3\u0142cze\u015bnie":[13],"metod":[14,26,40],"i":[15,61,148,155],"narz\u0119dzi":[16],"ramach":[18],"analizy":[19,23],"finansowej,":[20],"szczeg\u00f3lno\u015bci:":[22],"wska\u017anikowej,":[24],"zaawansowanych":[25],"statystycznych":[27],"wykorzystywanych":[28],"do":[29,113,123],"predykcji":[30],"bankructwa":[31],"czy":[32],"wyceny":[33],"warto\u015bci":[34,137],"przedsi\u0119biorstwa":[35,181],"(zw\u0142aszcza":[36],"przy":[37],"zastosowaniu":[38],"dochodowych":[39],"wyceny).":[41],"Metodologia":[42,45],"badania":[43,46],"zosta\u0142a":[47,73],"oparta":[48],"na":[49,83,101,135,165,179],"analizie":[50,54],"studi\u00f3w":[51],"literaturowych":[52],"oraz":[53,182],"znakowej":[55],"wolnych":[56,104,125,169],"dla":[59],"ma\u0142ych":[60],"\u015brednich":[62],"przedsi\u0119biorstw,":[63],"w\u015br\u00f3d":[64],"kt\u00f3rych":[65],"10":[66,72],"kontynuowa\u0142o":[67],"swoj\u0105":[68],"dzia\u0142alno\u015b\u0107,":[69],"a":[70,128],"wobec":[71],"og\u0142oszona":[74],"przez":[75],"s\u0105d":[76],"upad\u0142o\u015b\u0107.":[77],"Wynik":[78],"Przeprowadzone":[80],"badanie":[81],"pozwala":[82],"stwierdzenie,":[84],"\u017ce":[85],"zmiany,":[86],"jakie":[87],"dokonuj\u0105":[88],"si\u0119":[89,159],"poziomie":[91,117,145],"sprzeda\u017cy":[92],"(przychody":[93],"z":[95,160],"dzia\u0142alno\u015bci":[96],"operacyjnej)":[97],"maj\u0105":[98],"istotny":[99],"wp\u0142yw":[100,133],"kierunek":[102,142],"zmian":[103,114,124,143,167,174],"pieni\u0119\u017cnych.":[106,171],"Podobne":[107],"zale\u017cno\u015bci":[108],"s\u0105":[109],"zauwa\u017calne":[110],"stosunku":[112],"zachodz\u0105cych":[115],"kapita\u0142u":[118],"obrotowego":[119],"relacji":[122],"pieni\u0119\u017cnych,":[127],"konsekwencji":[130],"ma":[131],"to":[132],"m.in.":[134],"wycen\u0119":[136],"przedsi\u0119biorstwa.":[138],"Oryginalno\u015b\u0107/warto\u015b\u0107":[139],"Badaj\u0105c":[141],"sprzeda\u017cy,":[146],"jak":[147],"kapitale":[149],"obrotowym":[150],"mo\u017cna":[152],"uzyska\u0107":[153],"ciekawe":[154],"wa\u017cne":[156],"rozwi\u0105zania":[157],"\u0142\u0105cz\u0105ce":[158],"potencjaln\u0105":[161],"mo\u017cliwo\u015bci\u0105":[162],"ich":[163],"wp\u0142ywu":[164],"kierunki":[166],"przep\u0142ywach":[170],"Znajomo\u015b\u0107":[172],"kierunku":[173],"istotnie":[177],"wp\u0142ywa":[178],"warto\u015b\u0107":[180],"ocen\u0119":[183],"ryzyka":[184],"upad\u0142o\u015bci.":[185]},"counts_by_year":[],"updated_date":"2026-09-23T05:00:35.095934","created_date":"2017-12-04T00:00:00"}
