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    Wyświetlanie 1-5 z 5
    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:
    Analysing brand strength – corporate financial performance link for companies listed on the Warsaw Stock Exchange
    Analiza związków pomiędzy siłą marki a wynikami finansowymi przedsiębiorstw notowanych na Giełdzie Papierów Wartościowych w Warszawie
    Autorzy:
    Urbanek, Grzegorz
    Powiązania:
    https://bibliotekanauki.pl/articles/424877.pdf
    Data publikacji:
    2017
    Wydawca:
    Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
    Tematy:
    brand strength
    brand equity
    financial performance
    shareholders value
    profitability ratios
    Opis:
    The opinion that a strong brand is a valuable resource for a company which may significantly influence company performance and contribute to shareholder value creation is gaining wider acceptance. However, empirical studies which confirm this view are relatively few. The purpose of this article is to examine the link between brand strength and corporate financial performance, including shareholder value creation. A number of performance indicators were used in this study – profitability ratios (ROA, ROE, ROIC) and the shareholder value creation proxy indicator – P/BV. The empirical data regarding brand strength were drawn from the annual ranking of the strength of Polish brands, while the financial data of companies were taken from a panel consisting of 56 companies listed on the Warsaw Stock Exchange, observed over a seven-year period from 2008 to 2014. Numerous regression models were examined in order to test hypotheses on links between brand strength and various financial performance indicators. The obtained results support most of the hypotheses, concluding that there is a statistically significant relationship between brand strength and company performance, although the strength of these relationships differs depending on the type of performance indicator. This study contributes to the development of corporate finance literature as well as value based marketing concepts. Apart from its academic aspects, this paper contributes to business practice development since it demonstrates the legitimacy of marketing investments in brand development.
    Źródło:
    Econometrics. Ekonometria. Advances in Applied Data Analytics; 2017, 2 (56); 92-103
    1507-3866
    Pojawia się w:
    Econometrics. Ekonometria. Advances in Applied Data Analytics
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Analiza rentowności wybranych banków komercyjnych w Polsce
    Autorzy:
    Kopiński, Adam
    Powiązania:
    https://bibliotekanauki.pl/articles/611147.pdf
    Data publikacji:
    2016
    Wydawca:
    Uniwersytet Marii Curie-Skłodowskiej. Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
    Tematy:
    bank profitability
    profitability ratios
    return on sales (ROS)
    return on assets (ROA)
    return on equity (ROE)
    rentowność banku
    wskaźniki rentowności
    rentowność przychodów (ROS)
    rentowność aktywów (ROA)
    rentowność kapitałów własnych (ROE)
    Opis:
    This article discusses the concept of profitability and methods of profitability analysis of a bank. Based on statistical data, the article provides evidence of a significant role of commercial banks in the Polish banking sector. The article also presents results of the analysis of selected, big commercial banks in Poland in the period from 2008 to 2015.
    W artykule przedstawiono pojęcie rentowności i sposoby analizy rentowności banków. Następnie na podstawie danych statystycznych zwrócono uwagę na znaczącą rolę banków komercyjnych w sektorze bankowym w Polsce. W dalszej części zaprezentowano wyniki analizy wybranych największych banków komercyjnych w Polsce w latach 2008–2015.
    Źródło:
    Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia; 2016, 50, 4
    0459-9586
    Pojawia się w:
    Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Ocena wykorzystania mierników księgowych do badania rentowności Państwowego Gospodarstwa Leśnego Lasy Państwowe
    Assessing the usefulness of accounting measures for examining profitability of the State Forests National Forest Holding
    Autorzy:
    Ankudo-Jankowska, A.
    Glura, J.
    Powiązania:
    https://bibliotekanauki.pl/articles/1294001.pdf
    Data publikacji:
    2016
    Wydawca:
    Instytut Badawczy Leśnictwa
    Tematy:
    lesnictwo
    ekonomika lesnictwa
    Panstwowe Gospodarstwo Lesne Lasy Panstwowe
    rentownosc
    ksiegowosc
    mierniki
    rentownosc majatku
    rentownosc kapitalu wlasnego
    rentownosc sprzedazy
    lata 2008-2012
    forest economics
    ratio analysis
    profitability ratios
    Opis:
    The purpose of this study was to analyze the profitability of the State Forests by using accounting measures and to determine their practical applicability for evaluating the State Forests’ activities covering the years 2008 – 2012. In our assessment, we used the ratios: return on assets, return on equity and return on sales, which were calculated for the four following levels of financial result: operating result and economic activity result, gross profit and net profit. The degree of variability of the analyzed ratios was determined for the years 2008–2012. On the basis of our survey, the State Forests’ activities were found to be profitable. The ratios return on assets, sales and equity show only slight variation depending on the applied category of financial results. Furthermore, this study confirms that there is a high degree of variation over time. In the years 2008–2012, the profitability ranged from 2% to 13% with the highest profit having been reached in 2011. We conclude that for the State Forests’ activity assessment, the profitability ratios established for the category of operating results will be of great significance.
    Źródło:
    Leśne Prace Badawcze; 2016, 77, 2
    1732-9442
    2082-8926
    Pojawia się w:
    Leśne Prace Badawcze
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-5 z 5

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