The Role of Profitability Indicators of Gdańsk Road Freight Transport Companies in the Context of Discriminant Analysis

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.