Propositions of Transformations of Asymmetrical Nominants into Stimulants on the Example of Chosen Financial Ratios

The paper is a continuation of the Authors’ research on transformation of nominants with a recommended range of values for stimulants, which should ensure the greatest possible compatibility of the order of examined objects according to the values of variable-nominant before and after their transformation. In earlier studies, the Authors focused on the symmetric nominants. The present paper attempts to propose similar solutions as in the case of the symmetrical nominant, which can be used for left- and right-handed asymmetrical nominants. In the theoretical part, the transformations proposed by other Authors were analyzed and compared with Authors’ propositions. The study was carried out on the basis of selected financial ratios, which in the literature are considered to be nominants with the recommended range of values, with the assumption that the better situation of the examined object is when the values of the indicator-nominant are above the upper limit of the recommended range of values (right-handed asymmetrical nominant) or below the lower limit of this range (left-handed asymmetrical nominant). The data on the financial ratios come from Notoria Serwis and concern companies from the Machinery industry sector listed on the Warsaw Stock Exchange in 2018.