Temat: earnings - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Analiza porównawcza znaczenia wyników finansowych i przepływów pieniężnych dla wartości rynkowej w polskim sektorze bankowym
Autorzy:: Bolibok, Piotr
Powiązania:: https://bibliotekanauki.pl/articles/630353.pdf
Data publikacji:: 2015
Wydawca:: Szkoła Główna Handlowa w Warszawie
Tematy:: market value, banks, earnings, cash flows
Opis:: The paper compares the relevance of earnings and cash flows for market valuein the Polish banking sector. The study used linear regression analysis based onthe data from separate and consolidated financial statements of 18 domesticallybasedcommercial banks listed on the Warsaw Stock Exchange over the period1998–2013. The results indicate that net earnings reported by the examined banksare more value-relevant than both net cash flows and cash flows to equity.
Źródło:: Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace; 2015, 3, 2; 51-62
2082-0976
Pojawia się w:: Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

Tytuł:: Does bank size affect the value relevance of accounting data? The evidence from Poland
Autorzy:: Bolibok, Piotr
Powiązania:: https://bibliotekanauki.pl/articles/2097017.pdf
Data publikacji:: 2018
Wydawca:: Polska Akademia Nauk. Komitet Nauk o Finansach PAN
Tematy:: banks
value relevance
size
earnings
book values
Opis:: The paper aims at the empirical evaluation of the impact of bank size (as measured by median total assets) on the value relevance of two key accounting variables, i.e. book values of equity and net earnings, in terms of their joint explanatory power in the regression model and the relative responsiveness of bank market values to the changes in those variables. The research is based on the multiple linear regression analysis after controlling for the presence of fixed and random effects. The examined sample covers all domestically-based commercial banks listed on the Warsaw Stock Exchange over the period 1998–2017. The final pooled sample comprises 18 banks and 271 bank-year observations. The findings of the study suggest that the equity investors perceive the joint informational content of book values and earnings of larger banks as more value relevant in comparison to the accounting numbers reported by their smaller peers. The responsiveness of banks’ market values to the changes in each of the explanatory variables seems, however, to be affected by their size in a different way. As expected, book values of equity have turned out to be significantly more informative for smaller banks, whereas the evidence regarding the impact of size on the responsiveness of bank market values to the changes in net earnings is ambiguous. Although larger banks appear to exhibit a higher sensitivity of stock prices to variations in net earnings per share than their smaller peers, the difference between the examined subsamples is not statistically significant.
Źródło:: FINANSE Czasopismo Komitetu Nauk o Finansach PAN; 2018, 1(11); 106-122
1899-4822
Pojawia się w:: FINANSE Czasopismo Komitetu Nauk o Finansach PAN
Dostawca treści:: Biblioteka Nauki

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