Author(s): Dorota Jegorow, Judyta Przyłuska-Schmitt
Abstract: The study aims to develop a quantitative model of the liquidation of microenterprises on the example of the Polish experience in 2013-2021. The primary objective is to isolate seasonal variations from the time series of monthly observations. The cognitive dimension of the study is in line with whether the liquidation of enterprises has the characteristics of a phenomenon repeated over time. Our research is pioneering in the cognitive issues it covers, including the instrumentation used. The analysis uses methods and research tools that identify statistically significant differences between average values of the number of business entities that deregistered from CEIDG (Central Registration and Information on Business). The study includes a post hoc test preceded by the analysis of variance (ANOVA), Welch and Brown-Forsythe tests, and the Kruskal-Wallis test. In the next step, we conducted seasonal decomposition based on additive and multiplicative variations and examined the correlation. The analysis enables positively verifying the hypothesis on the seasonality of the liquidation of enterprises.