Abstract:
Aim: The aim of the work is to make an attempt at matching an appropriate discriminatory model to companies in the Polish energy sector in 2013-2015.Design/Research methods: The unitary financial statements of five companies from the energy sector in Poland over the period of 2013-2015 were studied. Following the example of practical calculations, the effects and result of the methods used were presented.Conclusions / findings: Assigning accurately a particular model to the whole energy industry is not possible, as there has not been any research so far that would allow for matching bankruptcy prediction models to specific industries and enterprises. When assessing the risk of failure, taking into account just one model is not sufficient.Originality / value of the article: Demonstration of many methodical problems that require further research in order to find optimal methods for matching discriminatory models to specific market segments.Key words: discriminatory models, bankruptcy of the company, financial situation.JEL: G01,G11,G17