Open AccessDeterminants of entrepreneurs’ bankruptcy in Poland – systematics and comparative analysis of the opinion of management and trustees
Author(s) -
Artur Hołda,
Katarzyna Strojny
Publication year - 2019
Publication title -
zeszyty teoretyczne rachunkowości
Language(s) - English
Resource type - Journals
eISSN - 2391-677X
pISSN - 1641-4381
DOI - 10.5604/01.3001.0013.0753
Subject(s) - bankruptcy , accounting , entrepreneurship , element (criminal law) , comparative research , economics , sociology , business , law , social science , finance , political science
The bankruptcy of an individual is a standard situation in a free market economy. The aim of this study isto present the reasons for the bankruptcy of entrepreneurs in Poland, in the light of literature research and the authors' own research. These studies were carried out in two ways – the first stage concerned the analysis of court files of entrepreneurs who filed for bankruptcy. The second element of the research included conducting surveys among entrepreneurs and trustees. In total, 331 surveys were collectedamong entrepreneurs and 87 from syndicates. The results of the surveys presented in the article focus on the analysis of the reasons for the bankruptcy of entrepreneurs in Poland in the opinions of trustees and management. Conducted research in the field of comparative analyses (syndics, management) is the essence of the study, where the determinants of the bankruptcy of entrepreneurs from various points of view have been diagnosed.