Temat: financial decision - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: W poszukiwaniu metody wyznaczania optymalnej struktury kapitałowej
Autorzy:: Rudnicki, Krzysztof
Powiązania:: https://bibliotekanauki.pl/articles/610980.pdf
Data publikacji:: 2017
Wydawca:: Uniwersytet Marii Curie-Skłodowskiej. Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
Tematy:: optimal capital structure
corporate finance
financial decision
optymalna struktura kapitałowa
finanse przedsiębiorstw
decyzje finansowe
Opis:: Capital structure analysis has dominated modern corporate finance. Determining the way decisions regarding financing are made is a subject of many papers. Nevertheless, there is still a gap in research concerning how to calculate optimal capital structure. Only a few authors tried to provide a closed-form solution of this problem. The purpose of this paper is to show chosen models of determining optimal financing which would maximize market value of a given company. This paper is to be an introduction to further research on described models.
Analiza struktury kapitałowej zdominowała nowoczesne finanse przedsiębiorstw. Określenie tego, w jaki sposób są podejmowane decyzje dotyczące udziałów kapitałów własnych oraz zobowiązań w kapitale jednostek gospodarczych, staje się częstym tematem wielu publikacji. Niemniej lukę w badaniach stanowi nadal sposób wyznaczania optymalnej struktury kapitałowej. Celem niniejszego opracowania jest przedstawienie metod wyznaczania udziałów poszczególnych źródeł finansowania przedsiębiorstwa dla maksymalizacji wartości spółki oraz zaprezentowanie wybranych modeli. Artykuł stanowi wstęp do dalszych badań przedstawionych modeli.
Źródło:: Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia; 2017, 51, 6
0459-9586
Pojawia się w:: Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

Tytuł:: Explaining China’s Behavior in Keystone International Financial Institutions: Learning, Adaptation and Reshaping?
Autorzy:: Xiaochen, Hou
Powiązania:: https://bibliotekanauki.pl/articles/531267.pdf
Data publikacji:: 2015-06-15
Wydawca:: Fundacja Instytut Nauki o Polityce
Tematy:: China, international financial institutions, reform, voting power, decision-making
Opis:: Over the last three decades, China’s participation in the International Bank for Reconstruction and Development (the World Bank) and the IMF has gone through three stages of: initial participation; steady development; and partnership . Over this time China has definitely became more engaged in the international financial institutions; become a great player in international affairs, and changed its role from recipient to contributor; from receiving technical assistance to sharing experience; from borrowing loans to being co-lender;. Why China has changed its attitude and behavior towards the World Bank and the IMF and will China effectively influence reconstruction of the international financial system? This paper explores to answer these questions from the perspective of three international relations theories of: structural realism, neoliberal institutionalism, and constructivism. There will be three hypotheses tested in the process, which cover the whole process of China’s engagement in theinternational financial institution over more than 30 years. Thre will be two case studies conduceted to this end, the first of which regards China’s protest against the 2007 IMF surveillance. The second case is about votingpower reform of the IMF and the World Bank, which attracted attention around the globe. The overview of China’s engagement in the two organizations and the two cases shall fully test the three hypotheses. This paper argues that in the initial period, neoliberal institutionalism can better explain the interaction between China and the World Bank, and the IMF. In the last century, China’s proactive behavior can be better explained from structural realist and constructivist positions, focusing on China’s rising economic power, and redefined identity and interest. Nonetheless China will remain within the system, and will not attempt to to overthrow it. In the meantime, China will probably contribute to constructing other institutions to push for the reform of international financial institutions more effectively.
Źródło:: Polish Journal of Political Science; 2015, 1, 2; 23-51
2391-3991
Pojawia się w:: Polish Journal of Political Science
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 3.

Tytuł:: The influence of currency risk upon the market value of commercial banks operating in the Polish banking sector
Autorzy:: Korzeb, Zbigniew
Powiązania:: https://bibliotekanauki.pl/articles/599497.pdf
Data publikacji:: 2015
Wydawca:: Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:: commercial banks
event studies
international financial markets criteria for decision-making under risk and uncertainty
Opis:: The objective of the paper is to analyse the impact of the Swiss Nati onal Bank’s decision to introduce the floating exchange rate of the franc on January 15th, 2015, upon the market value of commercial banks operatingin the Polish banking sector. The analysis involved twelve commercial banks quoted on the Warsaw Stock Exchange. The results are inconclusive. The predicted reducti on of the banks’ market value was less significant than indicated by market investors’ reaction on the day after the announcement of the decision to introduce the floating exchange rate of the franc. The banks most prone to granting credit denominated in CHF did experience the largest reducti on of their share quotations. However, the Pearson product-moment correlation coefficient calculated for the correlation between the average cumulative abnormal returns on shares for the entire analysed sample, and the proportion of credits denominated in Swiss francs in the total credit portfolio, indicated only a moderate correlation between both variables.
Źródło:: Finansowy Kwartalnik Internetowy e-Finanse; 2015, 11, 4; 75-63
1734-039X
Pojawia się w:: Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 4.

Tytuł:: Profitability as a criterion for the financial assessment of an enterprise
Autorzy:: Król, Marcin
Powiązania:: https://bibliotekanauki.pl/articles/1177357.pdf
Data publikacji:: 2018
Wydawca:: Przedsiębiorstwo Wydawnictw Naukowych Darwin / Scientific Publishing House DARWIN
Tematy:: decision area
financial planning
profitability
Opis:: The functioning of enterprises on the market definitely hinders the development of competition, constant changes in legal regulations, compliance with these regulations, as well as intense surroundings. In such an environment, a fairly frequent index interpretation of the enterprise and constant monitoring of its property and financial situation are necessary. Such actions are indicated for the best orientation of subsequent strategic actions taken.
Źródło:: World Scientific News; 2018, 104; 257-270
2392-2192
Pojawia się w:: World Scientific News
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 5.

Tytuł:: Kompetencja Rzecznika Finansowego do nakładania kar pieniężnych na podmioty rynku finansowego
Competence Of The Financial Ombudsman To Impose Fines On Financial Market Entities
Autorzy:: Wyżykowski, Bartosz
Powiązania:: https://bibliotekanauki.pl/articles/927589.pdf
Data publikacji:: 2018-09-15
Wydawca:: Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:: administrative fine
administrative decision
Financial Ombudsman
financial market entity
Opis:: The subject of this article is the competence of the Financial Ombudsman to impose financial penalties on financial market entities for violations of the provisions of the Act of 5 August 2015 on complaints handling procedures by financial market entities and on the financial Ombudsman. One of the main tasks of the Financial Ombudsman is to enforce the proper performance by financial market entities of their obligations under the Act. For this purpose, Article 32(1) thereof provides that in the event of a breach of the provisions set out in the Act the Financial Ombudsman may, by way of a decision, impose a fine of up to PLN 100 000. The short duration of the new provisions and, consequently, the lack of case law outlining the directions of their interpretation may, particularly in the initial period, give rise to doubts as to their application. The aim of the article is to analyse possible disputable issues and provide proposals for their resolution. In particular, it is necessary to discuss the conditions for imposing a fine on a financial market entity. In this regard it is important to analyse both – the specific torts indicated in Article 32(1) of the said Act, as well as the general rules upon which the imposition of administrative fines by the Financial Ombudsman is possible. Also important is the consideration of the rules for determining the amount of the fine and in this matter the mutual relationship between Article 32 and the provisions of section IVa of the Act of 14 June 1960. Finally, amendments to certain provisions of the exiting laws are being proposed in order to increase the effectiveness of actions undertaken by the Financial Ombudsman and consequently to increase the level of protection of clients of financial market entities.
Źródło:: Studia Prawa Publicznego; 2018, 3 (23); 75-112
2300-3936
Pojawia się w:: Studia Prawa Publicznego
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 6.

Tytuł:: Skuteczność ochrony prawnej uprawnionych do korzystania ze środków Europejskiego Funduszu Rolnego na rzecz Rozwoju Obszarów Wiejskich
THE EFFECTIVENESS OF THE LEGAL PROTECTION OF PERSONS ENTILITED TO USE THE FINANCIAL ASSISTANCE FROM THE EUROPEAN AGRICULTURAL FUND FOR RURAL DEVELOPMENT
Autorzy:: Prutis, Stanisław
Powiązania:: https://bibliotekanauki.pl/articles/531107.pdf
Data publikacji:: 2010
Wydawca:: Uniwersytet w Białymstoku. Wydawnictwo Temida 2
Tematy:: ADMINISTRATIVE DECISION
CIVIL LAW CONTRACT
FINANCIAL ASSISTANCE
Opis:: The granting of financial assistance from the European Agricultural Fund for Rural Development is performed by means of either an administrative decision or a civil law contract. From the legal perspective, the refusal to grant assistance under a contract is not a typical administrative decision. It has the form of an administrative act in the meaning of Article 3 section 2 point 4 of the Law on Proceedings before Administrative Courts. The above mentioned provision guarantees the person interested in financial assistance the judicial-administrative protection equivalent to that in a case of administrative decision. Furthermore, in some cases this protection is even wider; e.g. when the administrative Court recognises the entitlement to financial assistance in a judgment passed pursuant to Article 146 section 2 of the above mentioned Law. This kind of entitlement is accompanied by the obligation of a State Agency to grant the assistance to the farmer. In a case when fulfilling of the obligation has the form of a contract, the beneficiary can claim its conclusion, e.g. pursuant to Article 64 of the Civil Code.
Źródło:: Studia Iuridica Agraria; 2010, 8; 93-114
1642-0438
Pojawia się w:: Studia Iuridica Agraria
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 7.

Tytuł:: Impairment of assets – the role of norm reminders in non-compliant accounting decisions. An experimental investigation of gender differences
Autorzy:: Kołodziej, Sabina
Maruszewska, Ewa
Powiązania:: https://bibliotekanauki.pl/articles/1917427.pdf
Data publikacji:: 2021-06-21
Wydawca:: Stowarzyszenie Księgowych w Polsce
Tematy:: discretional accounting decision
financial reporting
norms
compliance
gender
Opis:: Objective: This article examines the impact of accounting norm reminders on a decision about the impairment of two groups of assets: receivables and inventories. It also inves-tigates the ethical judgment of a non-compliant decision. Method: The examination is performed via a laboratory experiment. Results: A non-compliant decision was found to have a significant impact in the groups of males and females. Men’s propensity to non-compliance was higher regardless of the group of assets, suggesting that imprecise accounting regulations are perceived as a gateway to manipulations. Women’s propensity to make a non-compliant decision after recalling a norm was different, depending on the type of asset. The ethical evaluation was affected by gender: women evaluated a non-compliant decision of two groups of assets differently after recalling a norm. The main contribution of the study indicates that accountants may decide the opposite to the norm’s intention when the norm is less precise. Limitations: The study was conducted in one country and among masters’ degree ac-counting students. The number of males was relatively small. Practical implications: The results should be of interest to behavioral researchers, academic teachers, and Polish standards setters as they continue to develop national accounting standards. Contribution: We provide evidence that the interaction of norm recall, the type of asset, as well as the gender of the decision-maker impacts non-compliant decisions.
Źródło:: Zeszyty Teoretyczne Rachunkowości; 2021, 45(2); 103-120
1641-4381
2391-677X
Pojawia się w:: Zeszyty Teoretyczne Rachunkowości
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 8.

Tytuł:: Multi-criteria decision methods for CSR management – literature review
Autorzy:: Doś, A.
Powiązania:: https://bibliotekanauki.pl/articles/108300.pdf
Data publikacji:: 2017
Wydawca:: Akademia Górniczo-Hutnicza im. Stanisława Staszica w Krakowie. Wydawnictwo AGH
Tematy:: financial management
business sustainability
value-based management
decision-making
Opis:: of action; namely, “corporate sustainability.” Corporate social responsibility can be embedded in (or fostered by) value-based management. In any case, adopting CSR as a part of a firm’s strategy and operations requires changed standards for decision-making. Decision-makers face the challenge of following tangible and intangible goals of multiple stakeholders. This study provides insights into how multi-criteria decision tools can be harnessed to operationalize CSR. The method applied in the article is a systematic international literature review. The findings suggest that papers aimed at using MCDM to enhance CSR management are mostly newer publications. Three important research avenues have emerged. In the first avenue, MCDMs are seen and used to enhance managerial decisions where a number of heterogenic goals must be achieved. The second avenue is where MCDMs are seen and used to evaluate a firm’s quantitative and qualitative outcomes in terms of values created for multiple stakeholders. The third trend is connected with sustainable supply-chain management.
Źródło:: Managerial Economics; 2017, 18, 1; 63-86
1898-1143
Pojawia się w:: Managerial Economics
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 9.

Tytuł:: Analiza rentowności małego przedsiębiorstwa z wykorzystaniem ontologii finansowych
Profitability analysis in small enterprise with the use of financial ontology
Autorzy:: Nita, Bartłomiej
Oleksyk, Piotr
Powiązania:: https://bibliotekanauki.pl/articles/587544.pdf
Data publikacji:: 2017
Wydawca:: Uniwersytet Ekonomiczny w Katowicach
Tematy:: Analiza finansowa
Ontologia finansowa
Systemy wspomagania decyzji
Decision support systems
Financial analysis
Financial ontology
Opis:: Celem opracowania jest wyjaśnienie możliwości i zasadności stosowania ontologii finansowych we wspomaganiu analizy rentowności w małych podmiotach gospodarczych. W pierwszej części artykułu wyjaśniono problem badania rentowności w praktyce działalności małych przedsiębiorstw, a następnie uzasadniono stosowanie ontologii finansowych na potrzeby wspomagania procesów decyzyjnych w tych podmiotach gospodarczych. W drugiej części artykułu omówiono wyniki eksperymentu, który przeprowadzono na podstawie danych finansowych z małego przedsiębiorstwa budowlanego i wykazano przydatność stosowania ontologii w formalnej reprezentacji wiedzy na potrzeby podejmowania decyzji ukierunkowanych na poprawę sytuacji finansowej podmiotu.
The aim of the study is to explain the applicability and validity of the use of financial ontologies in supporting profitability analysis in small business entities. The first part of the article explains the problem of profitability in small business practice and then justifies the use of financial ontology to support decision-making processes in such entities. The second part of the article discusses the results of the experiment, which was conducted on the basis of financial data from a small construction company, and demonstrates the usefulness of applying the ontology in formal representation of knowledge for the purposes of decision-making aimed at improving the financial position of the company.
Źródło:: Studia Ekonomiczne; 2017, 341; 240-251
2083-8611
Pojawia się w:: Studia Ekonomiczne
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 10.

Tytuł:: Application of selected data mining techniques in unintentional accounting error detection
Autorzy:: Papík, Mário
Papíková, Lenka
Powiązania:: https://bibliotekanauki.pl/articles/22444352.pdf
Data publikacji:: 2021
Wydawca:: Instytut Badań Gospodarczych
Tematy:: financial fraud
unintentional accounting errors
financial restatements
decision tree
classification and regression tree
random forest
Opis:: Research background: Even though unintentional accounting errors leading to financial restatements look like less serious distortion of publicly available information, it has been shown that financial restatements impacts on financial markets are similar to intentional fraudulent activities. Unintentional accounting errors leading to financial restatements then affect value of company shares in the short run which negatively impacts all shareholders. Purpose of the article: The aim of this manuscript is to predict unintentional accounting errors leading to financial restatements based on information from financial statements of companies. The manuscript analysis if financial statements include sufficient information which would allow detection of unintentional accounting errors. Methods: Method of classification and regression trees (decision tree) and random forest have been used in this manuscript to fulfill the aim of this manuscript. Data sample has consisted of 400 items from financial statements of 80 selected international companies. The results of developed prediction models have been compared and explained based on their accuracy, sensitivity, specificity, precision and F1 score. Statistical relationship among variables has been tested by correlation analysis. Differences between the group of companies with and without unintentional accounting error have been tested by means of Kruskal-Wallis test. Differences among the models have been tested by Levene and T-tests. Findings & value added: The results of the analysis have provided evidence that it is possible to detect unintentional accounting errors with high levels of accuracy based on financial ratios (rather than the Beneish variables) and by application of random forest method (rather than classification and regression tree method).
Źródło:: Equilibrium. Quarterly Journal of Economics and Economic Policy; 2021, 16, 1; 185-201
1689-765X
2353-3293
Pojawia się w:: Equilibrium. Quarterly Journal of Economics and Economic Policy
Dostawca treści:: Biblioteka Nauki

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