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    Wyświetlanie 1-5 z 5
    Tytuł:
    Comparative Analysis of the Bankrupt Companies of the Sector of Animal Slaughtering and Processing
    Autorzy:
    Tomczak, Sebastian
    Powiązania:
    https://bibliotekanauki.pl/articles/517377.pdf
    Data publikacji:
    2014
    Wydawca:
    Instytut Badań Gospodarczych
    Tematy:
    bankruptcy
    integrated models
    financial ratios
    Opis:
    Bankruptcy, especially during an economic crisis, is a common phenomenon. In the adverse changing economic conditions, economic activities become a challenge. Only strong individuals are able to survive the economic fluctuations, while others are eliminated from the market. The integrated models are used in predicting bankruptcy. These models are often designed on the basis of financial indicators. Some of these models use similar financial indicators, in many cases using the same ones. The present study deals with the evaluation of the sector of animal slaughtering and processing in the period 2000-2011, as well as the evaluation of the causes of business failure in the sector, and the comparison of bankrupt companies in the sector.
    Źródło:
    Equilibrium. Quarterly Journal of Economics and Economic Policy; 2014, 9, 3; 59-86
    1689-765X
    2353-3293
    Pojawia się w:
    Equilibrium. Quarterly Journal of Economics and Economic Policy
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Being an outlier: a company non-prosperity sign?
    Autorzy:
    Svabova, Lucia
    Durica, Marek
    Powiązania:
    https://bibliotekanauki.pl/articles/22446412.pdf
    Data publikacji:
    2019
    Wydawca:
    Instytut Badań Gospodarczych
    Tematy:
    bankruptcy prediction models
    financial ratios
    failure prediction
    financial distress
    Opis:
    Research background: The state of financial distress or imminent bankruptcy are very difficult situations that the management of every company wants to avoid. For these reasons, prediction of company bankruptcy or financial distress has been recently in a focus of economists and scientists in many countries over the world. Purpose of the article: Various financial indicators, mostly financial ratios, are usually used to predict the financial distress. In order to create a strong prediction model and a statistically significant prediction of bankruptcy, it is advisable to use a deep statistical analysis of the data. In this paper, we analysed the real financial ratios of Slovak companies from the year 2017. In the phase of data preparation for further analysis, we checked the existence of outliers and found that there are some companies that are multivariate outliers because are significantly different from other companies in the database. Thus, we deeply focused on these outlying companies and analysed whether to be an outlier is a sign of financial distress. Methods: We analysed whether there are much more non-prosperous companies in the set of outlier companies and if their financial indicators are significantly different from those of the prosperous companies. For these analyses, we used testing of the statistical hypotheses, such as the test for equality of means and chi-square test. Findings & Value added: The ratio of non-prosperous companies between the outliers is significantly higher than 50 % and the attributes of non-prosperity and being an outlier are dependent. The means of almost all financial ratios of prosperous and non-prosperous companies among outliers are significantly different.
    Źródło:
    Equilibrium. Quarterly Journal of Economics and Economic Policy; 2019, 14, 2; 359-375
    1689-765X
    2353-3293
    Pojawia się w:
    Equilibrium. Quarterly Journal of Economics and Economic Policy
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    INFLUENCE OF THE SIZE OF EQUITY ON CORPORATE EFFICIENCY
    Autorzy:
    Tomczak, Sebastian Klaudiusz
    Powiązania:
    https://bibliotekanauki.pl/articles/488907.pdf
    Data publikacji:
    2017
    Wydawca:
    Instytut Badań Gospodarczych
    Tematy:
    equity capital
    profitability ratios
    manufacturing sector
    t-Student test
    Opis:
    Research background: From the perspective of managers and shareholders, obtaining profit is the main goal and driver of company activity. A profitable company can find investors easily, because they count on a big return on investment. However, enterprises that are not effective enough could end up being taken over by others, go bankrupt or shut down business. Purpose of the article: is to identify the impact of a high share of equity in the total assets on the profitability of manufacturing companies. Methods: The focus of this paper is on the manufacturing sector. Research time-scale is set to sixteen years (2000–2015). The choice of this period is determined by data availability. In the examined interval of time over 15 thousand firms from the sector in question were flirted drawn from the EMIS. The gathered data enabled computation of the following financial indicators for the itemized companies: gross margin, operating margin, return on sales, return on assets, and return on equity. Then selection of companies was carried out to choose these with a high share of equity in its total assets. The proportion was regarded to be high if it reaches fifty one percent. Companies with quantities below this threshold have been excluded from the sample. The next step defines intervals (classes) for the equity ratio. Depending on the value of equity, the remaining firms were assigned to their corresponding class. In order to analyze influence of the quantity of equity on the level of profitability t-Student test for independent samples has been applied. Findings & Value added: The comparative analysis of the indicator of the size of equity with the indicators of profitability makes it possible to confirm that there is a significant impact on the value of profitability ratios of manufacturing companies. However, in most cases the impact is statistically irrelevant.
    Źródło:
    Oeconomia Copernicana; 2017, 8, 2; 239-254
    2083-1277
    Pojawia się w:
    Oeconomia Copernicana
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Executive compensation and comprehensive income: evidence from Polish listed companies
    Autorzy:
    Sajnóg, Artur Robert
    Powiązania:
    https://bibliotekanauki.pl/articles/19090961.pdf
    Data publikacji:
    2019
    Wydawca:
    Instytut Badań Gospodarczych
    Tematy:
    executive compensation
    comprehensive income
    profitability ratios
    firm performance
    corporate governance
    Opis:
    Research background: The literature of Economics presents the agency problem, which can be mitigated through executive compensation, especially when it is connected with company profits. This relationship has been repeatedly analysed in the corporate governance literature, which shows both positive and negative correlations between these categories. Thus, another approach is presented with comprehensive income, which (in contrast to net income) is generally beyond the control of managers and hinders active earnings management. Purpose of the article: This article presents the evaluation of three stages of the relationship between executive compensation and profitability ratios (RoS, RoA, RoE), which are based on comprehensive income and net income. The main research hypothesis states that in economic practice, it can be assumed that there is a stronger positive correlation between executive compensation and comprehensive income than net income. Methods: The research covered companies listed on the WSE from the industry sector (between 2009 and 2017). The first part of the paper contains the results of correlations between profitability ratios and executive compensation (conducted by means of Pearson?s correlation coefficient). The second part presents the results of three regression models in two versions ? the influence that RoS, RoA and RoE have on companies? executive compensation, based on comprehensive income and net income. Findings & Value added: The analysed companies were characterised by a diversity correlation between the executive compensation and profitability ratios calculated with net profit and comprehensive income. Nevertheless, it must be stressed that the results of the estimation show, in this case, the slightly greater role of comprehensive income than net profit. One can emphasise a certain advantage of comprehensive income over net profit, as the former can inhibit the effects of managers' intentional influence on the value of the reported earnings.
    Źródło:
    Oeconomia Copernicana; 2019, 10, 3; 493-509
    2083-1277
    Pojawia się w:
    Oeconomia Copernicana
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Decision tree based model of business failure prediction for Polish companies
    Autorzy:
    Durica, Marek
    Frnda, Jaroslav
    Svabova, Lucia
    Powiązania:
    https://bibliotekanauki.pl/articles/19090954.pdf
    Data publikacji:
    2019
    Wydawca:
    Instytut Badań Gospodarczych
    Tematy:
    decision trees
    prediction model
    financial ratios
    business failure
    Polish companies
    Opis:
    Research background: The issue of predicting the financial situation of companies is a relatively young field of economic research. Its origin dates back to the 30's of the 20th century, but constant research in this area proves the currentness of this topic even today. The issue of predicting the financial situation of a company is up to date not only for the company itself, but also for all stakeholders. Purpose of the article: The main purpose of this study is to create new prediction models by using the method of decision trees, in achieving sufficient prediction power of the generated model with a large database of real data on Polish companies obtained from the Amadeus database. Methods: As a result of the development of artificial intelligence, new methods for predicting financial failure of the company have been introduced into financial prediction analysis. One of the most widely used data mining techniques in this field is the method of decision trees. In the paper, we applied the CART and CHAID approach to create a model of predicting the financial difficulties of Polish companies. Findings & Value added: For the creation of the prediction model, a total of 37 financial and economic indicators of Polish companies were used. The resulting decision trees based prediction models for Polish companies reach a prediction power of more than 98%. The success of the classification for non-prosperous companies is more than 83%. The created decision tree-based prediction models are useful mainly for predicting the financial difficulties of Polish companies, but can also be used for companies in another country.
    Źródło:
    Oeconomia Copernicana; 2019, 10, 3; 453-469
    2083-1277
    Pojawia się w:
    Oeconomia Copernicana
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-5 z 5

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