Filtry
wszystkich: 338
wybranych: 273
Wyniki wyszukiwania dla: FINANCIAL ANALYSIS
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Financial determinants of corporate reputation: A short-term approach
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An Analysis of Sustainability Reporting Practices of the Global Airline Industry
PublikacjaSustainability reporting (SR) has become a standard practice for many organisations worldwide. The purpose of this paper is to explore and develop our understanding of the global airline industry’s SR practices. Content analysis was employed to map which reporting frameworks the global commercial airline industry has recently used to report their non-financial impacts. Additionally, comparisons were made in the application of SR...
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Sources of Market Information, Its Quality and New Product Financial Performance
PublikacjaWhile we observe a growing interest in the role of market information in new product development (NPD), existing research has still largely ignored the quality of market information that is a crucial issue in the era of the information society. What does affect the quality of market information in new product development projects, and how does this quality influence the financial performance of new products? In this paper, we address...
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Evaluation of the Macro- and Micro-Economic Factors Affecting the Financial Energy of Households
PublikacjaThis paper is an evaluation of the common macro-economic, micro-economic, and social factors affecting households’ financial situations. Moreover, the author’s objective was to develop a fuzzy logic model for forecasting fluctuations in the number of nonperforming consumer loans in a country using the example of Poland. This study represents one of the first attempts in the global literature to develop such a forecasting model...
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Real estate investment trusts in Turkey: Structure, analysis, and strategy
PublikacjaPurpose-Aim of this study is to make the determinations related to the problems mentioned in the REIT sector in Turkey, to offer a solution for this issue, and to ensure the classification in the sector by adhering to the financial data of the REITsMethodology-Financial data set of the REITs was firstly standardized by using median instead of mean. Then, the scoring was performed according to defined coefficients....
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An assessment of Islamic banking in Bosnia and Herzegovina – a comparative analysis using the CAMELS approach
PublikacjaThis paper examines the phenomenon of Islamic banking in Bosnia and Herzegovina. Although almost half of the Bosnian population is recognized as Islamic, there is only one bank purely based on Sharia operating in this country. The aim of the article is to conduct a comparative analysis of the financial standing of this bank and the banking sector in this country and region. The chosen method of analysis is CAMELS which examines...
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Municipality’s financial potencial and policy of flood risk management in Poland
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International trade and containerization - certain trends after the financial crisis of 2007-2008
PublikacjaThe following article presents the situation on international trade and the global maritime container transport market after the financial crisis of 2007-2008. In the first part the author focuses on describing the specifics of containerization in global trade. The following parts include characteristic of container terminal operators and shipping lines. Finally, significant changes in the global container handling market after...
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Corporate social responsibility and forward default risk mediated by financial performance and goodwill
PublikacjaIn today’s business environment, corporate social responsibility (CSR) has become an increasingly significant factor for firms. This study is driven by the motivation to add to the current literature by investigating the mediating elements that explain the relationship between CSR and forward default risk. In this paper, we attempt to identify the important mediators and give a more comprehensive explanation of this connection...
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Confidence, Financial Literacy and Investment in Risky Assets: Evidence from the Survey of Consumer Finances
PublikacjaWe employ recent Survey of Consumer Finances (SCF) microdata from the US to analyze the impacts of confidence in one's own financial knowledge, confidence in the economy, and objective financial literacy on investment in risky financial assets (equity and bonds) on both the extensive and intensive margins. Controlling for a rich set of covariates including risk aversion, we find that objective financial literacy is positively...
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An Analysis of Airline GRI and SDG Reporting
PublikacjaThis study aims to increase our understanding of the Global Reporting Initiative’s (GRI) topic-specific disclosures and the sustainable development goals (SDGs) addressed in the global passenger airline industry’s sustainability reporting (SR). Based on a quantitative content analysis of the industry’s sustainability reports from the financial year 2019 (FY19), this study reveals that airlines focused more on reporting environmental...
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Merton-type default risk and financial performance: the dynamic panel moderation of firm size
PublikacjaPurpose – The main purpose of this study is to evaluate the probability of default and examine the relationship between default risk and financial performance, with dynamic panel moderation of firm size. Design/methodology/approach – This study utilizes a total of 1,500 firm-year observations from 2013 to 2018 using dynamic panel data approach of generalized method of moments to test the relationship between default risk and financial...
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Heterogeneity of national accounting systems, world-class universities and financial resources: What are the links?
PublikacjaThis study investigates the relationship between university financial resources, applied accounting systems, and the place of a university in the Shanghai Ranking. We find a strong relationship between the financial resources under the control of a world-class university and the position of that university in the highest tier of the global ranking. We propose a model (available online) to predict a university’s tier in the ranking...
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Tax law[w:] Polish Financial Law. Law: The Basic Concepts,
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Climate Challenges and Financial Institutions: An Overview of the Polish Banking Sector’s Practices
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SOCIO-ECONOMIC MOTIVATIONS FOR PARTICIPATION IN FINANCIAL FRAUD IN THE INSURANCE SERVICES MARKET
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Does public offering improve company’s financial performance? The example of Poland
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Do Polish Hospitals Perform Well? Selected Aspects of Financial Performance
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Corporate Social Responsibility and Corporate Financial Performance: An Empirical Literature Review
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Public Finance in Poland in a COVID Fog: A Look Through the Lens of Fiscal Transparency and Accountability
PublikacjaAbstract. Goal– The aim of the article is to identify dysfunctional phenomena (implementation of specific mechanisms/solutions and actions taken), generating increased opacity and limit the responsibility/accountability of public f inance in Poland, exacerbated by the COVID-19 crisis. Methods– descriptive analysis, comparative analysis and financial analysis methods were used. Results– fiscal transparency and accountability in...
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The effectiveness of financial and economic regulation of land relations in the context of stimulating entrepreneurial activity in the regions of Ukraine
PublikacjaSolving the problem of enhancing the efficiency of the financial and economic regulation of land relations contributes to the development of entrepreneurship in Ukraine. The purpose of the paper is to determine new incentives for encouraging entrepreneurial activity by increasing the efficiency of the financial and economic regulation of land relations by local governments. The study is based on applying the method for predicting...
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The financial impact of urbanization costs in Poland at municipality level – the case of Wrocław city
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Demand and Financial Constraints in Eliminating Architectural and Technical Barriers for People with Disabilities in Poland
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Warning systems of enterprises against the risk of bankruptcy : Artificial intelligence in financial management.
PublikacjaJest to tłumaczenie na jęz.angielski monografii autora z 2010 roku. Monografia została podzielona na trzy części. I tak, w części pierwszej przedstawiono ocenę przyczyn upadłości firm ze względu nie tylko na źródło (zewnętrzne lub wewnętrzne) przyczyn kłopotów finansowych przedsiębiorstw, ale także na etap kryzysu, w jakim ono się znajduje, cechy "demograficzne" organizacji i rodzaj upadłości. Zdefiniowano również czynniki wpływające...
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Neutralising Responsibility: A Critical Analysis of an Airline’s Climate Disclosures
PublikacjaSustainability reporting provides companies with a medium through which they can communicate their non-financial impacts to stakeholders. The airline industry has been much at the centre of the climate change debate in recent years, which is why it is hardly surprising that airlines seek to take a proactive stance in such reporting. This study critically assesses how an airline based in the Scandinavian region constructs sustainability...
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Count Data Modeling About Relationship Between Dubai Housing Sales Transactions and Financial Indicators
PublikacjaIn this study, illustrating and comparing the performances of count data models such as Poisson, negative binomial (NB), Hurdle and zero-inflated models for the determination of factors affected housing sales in Dubai. Model comparisons are made via Akaike’s information criterion (AIC), the Vuong test and examining the residuals. Main purpose of this study is building reliable statistical model for relationship between Dubai housing...
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Approval of an Arrangement in the Restructuring Proceedings and the Financial Condition of Companies Listed on the Stock Exchanges in Warsaw. Is There Any Relationship?
PublikacjaThis paper attempts to identify the financial indicators differentiating companies that are insolvent or at risk of insolvency and have successfully entered into an arrangement with their creditors from those that have not. In addition, a two-factor model for predicting the odds of an arrangement has been proposed. The research was conducted using a population of companies listed on stock exchanges in Warsaw that initiated restructuring...
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EU Multi-Annual Financial Framework in the Perspective of 2021–2027. Assumptions and Area of Changes
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State action aimed at limiting financial exclusion in Poland in terms of sustainable and inclusive development
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PREDICTING CORPORATE BANKRUPTCIES IN POLAND AND LITHUANIA – COMPARATIVE ANALYSIS
PublikacjaThe research on predicting bankruptcies of enterprises constitutes one of the most important areas of financial management. In developed countries, the first publications on the subject appeared in the early 20th century. The situation is different in the countries of Eastern Europe, which introduced the market system already at the beginning of the 1990s, which resulted in first corporate bankruptcies. The article...
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Bankruptcy Law Severity for Debtors: Comparative Analysis Among Selected Countries
PublikacjaPurpose: The objective of this paper is to propose the new indicator of bankruptcy law severity for debtors (BLSI-Bankruptcy Law Severity Index). On the basis of this index we conducted comparative analysis of debtor/creditor friendliness of bankruptcy laws among 27 selected countries. Design/Methodology/Approach: In the research the following methods were used: analysis of legal acts, literature review and expert method. Findings:...
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The Business Environment of Georgia and Ukraine: Approaches to a Comparative Analysis
PublikacjaThe formation of a favourable business environment and the intensification of entrepreneurial activity on this basis is one of the priorities of economic policy of governments around the world. The aim of this article is to conduct a comparative analysis of some of the characteristics of the business environment of Georgia and Ukraine. The theoretical basis of the study is the understanding of the business environment as a necessary...
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Analysis of Investments in RES Based on the Example of Photovoltaic Panels in Conditions of Uncertainty and Risk—A Case Study
PublikacjaThe aim of this study is to examine the profitability of investment in a photovoltaic microinstallation, to analyze the impact of legal changes on its profitability, and to perform a sensitivity analysis of the investment profitability to energy price changes. The novelty of the research applies to the financial analysis of two legal systems of discount called net-metering and net-billing. The two systems and the change in energy...
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Scaled agile framework. Dealing with software process‐related challenges of a financial group with the action research approach
PublikacjaThis article reports on a domain-specific software development venture at Nordea. We explore organizational constraints, challenges, and corrective actions undertaken when scaling the agile development approach of their Core Banking Platform program. The fit and required customizations of the rather complex and rigid SAFe framework in a policy-heavy financial institution are audited against the organic growth of the program. In...
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The Indonesian economy in 2005: An analysis using the input-output approach
PublikacjaThis study aims to analyze the economic conditions of Indonesia in 2005. This study employs Input-Output (IO) analysis as an analysis instrument. The data of this study is the Indonesian IO table for 2005. Thus, the Indonesian economy is represented by Indonesian industrial sectors mentioned in the data. There are nine industries used in the present study, namely (1) agriculture, livestock, forestry, and fishery, (2) mining and...
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Count Data Modeling About Relationship Between Dubai Housing Sales Transactions and Financial Indicators
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Assessment of Financial Security of SMEs Operating in the Renewable Energy Industry during COVID-19 Pandemic
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Impact of digital technologies on reliability of risk forecasting models - case study of enterprises in three global financial market regions
PublikacjaThis chapter focuses on the evaluation of impact of ICT on reliability of financial risk forecasting models. Presented study shows how the development of ICT can improve the effectiveness of such models. Determining a firm’s financial risk is one of the most interesting topics for investors and decision-makers. The multifaceted goal of the presented research is to separately estimate five traditional statistical and five soft computing...
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Exploring perceptions of pro environmental educational mobile applications based on semantic field analysis
PublikacjaThe paper aims to identify multidimensional perceptions of mobile apps by their users. Special attention has been paid to pro-environmental educational apps. Semantic field analysis and measurement of emotional temperatures were performed to achieve this goal. Transcripts from seven focus group interviews were used as research material. The results indicate that functionality based on a reward or benefit system reinforces environmentally...
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What drives sustainable investing? Adoption determinants of sustainable investing exchange-traded funds in Europe
PublikacjaDespite the growing interest in various topics related to sustainable (ESG) investing, some issues remain understudied, such as the determinants of their utilization at the macro level. This paper contributes to the state of knowledge two-directionally. First, it shows the development of sustainable investing exchange-traded funds (ETFs) in European countries. Second, it traces the significant determinants of adopting sustainable...
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Modeling the Customer’s Contextual Expectations Based on Latent Semantic Analysis Algorithms
PublikacjaNowadays, in the age of Internet, access to open data detects the huge possibilities for information retrieval. More and more often we hear about the concept of open data which is unrestricted access, in addition to reuse and analysis by external institutions, organizations and people. It’s such information that can be freely processed, add another data (so-called remix) and then published. More and more data are available in text...
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Ukrainian Market of Electrical Energy: Reforming, Financing, Innovative Investment, Efficiency Analysis, and Audit
PublikacjaThe aim of this research is to determine the influence of electrical energy market regulation reform in Ukraine on the competitive environment, the reproduction processes of financial and innovative support, and the energy efficiency of the national economy. The authors have put forward and verified the hypothesis that, under conditions of institutional maturity of the Ukrainian electrical energy market, its liberalization and...
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Structure of the US investment company industry over the period 2000 to 2017: substitution analysis
PublikacjaOver the last years the investment company industry has undergone deep transformation in the majority of the most advanced economies, including the United States. Traditional investment companies, such as mutual funds, have lost their market share to innovative exchange-traded funds (ETFs). The main distinctive features of ETFs are listing and trading in their units on the stock exchanges as well as lower costs for investors. The...
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Technical and economic analysis of energy storage in the compressed air technology with low capacity for the production plant
PublikacjaCompressed air energy storage (CAES) system is a promising technology due to its numerous advantages, including relatively low maintenance cost, a long lifespan and high operational flexibility. This article explores the possibility of designing a CAES power plant as a source of electricity and heat for an existing industrial plant. The study involves the technical analysis of the power plant parameters and the economic analysis...
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The Moderating Effect of Firm Visibility on the Corporate Social Responsibility-Firm Financial Performance Relationship: Evidence from France
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Determinants of COVID-19 Impact on the Private Sector: A Multi-Country Analysis Based on Survey Data
PublikacjaOur paper aims to investigate the impact of COVID‐19 on private sector companies in terms of sales, production, finance and employment. We check whether the country and industry in which companies operate, government financial support and loan access matter to the behaviour and performances of companies during the pandemic. We use a microdata set from a worldwide survey of more than 15,729 companies conducted between April and...
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Investors are more Sensitive to Information about Financial Rather than Ethical Reputation of a Company: Evidence from an Experimental Study
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ICT technologies and financial innovations: The case of exchange traded funds in Brazil, Japan, Mexico, South Korea and the United States
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Implementation of International Standards of Fiscal and Monetary Transparency - Case of Poland
PublikacjaResearch background: Financial managers, investors, lenders, counterparties and citizens should have useful, reliable, timely, complete, comparable, readable information on fiscal and monetary policy. The actions taken and instruments used by fiscal and monetary authorities have an important impact on economic conditions. Purpose of the article: The aim of the article is to assess Poland's compliance with international standards...
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Analysis and Risk Evaluation on the Case of Alteration, Revitalization and Conversion of a Historic Building in Gdańsk
PublikacjaEach investment plan, including the one concerning a building, is exposed to the consequences of various types of threats taking place. Therefore, in the case of some large-scale, atypical and complicated building ventures, some actions included in the procedure of risk management should be taken. This will allow for the risk to be eliminated or limited. While preparing a building venture, an investor does not possess full information...