Unikanie raportowania strat przez banki komercyjne działające w Polsce

• Autorzy: Krzysztof Jackowicz , Wojciech Kuryłek

Warianty tytułu

Avoiding of Loss Report by Commercial Banks Operating in Poland

• Języki publikacji: PL

Abstrakty

W artykule podjęto problematykę unikania raportowania strat w polskim sektorze banków komercyjnych. W tym celu w pierwszej części opracowania omówiono motywy zarządzania wynikiem finansowym w podmiotach gospodarczych oraz temat unikania raportowania strat wśród innych przejawów tego procesu. W następnej opisano wyniki badań empirycznych tematycznie lokujących się w interesującym nas obszarze. Kolejna część artykułu przedstawia hipotezy badawcze i zastosowaną metodologię, a także charakteryzuje wykorzystany zestaw danych. Czwarta prezentuje rezultaty dociekań empirycznych. Artykuł zamyka podsumowanie przypominające główne ustalenia oraz wskazujące potencjalnych kierunki dalszych badań.

EN

In the article described problem of avoiding of loss report in Polish commercial bank sector. In the first part of the paper discussed problem of financial results management in business units. Next presented results of empirical research, hypothesis, methodology and conclusions.(MP)

Słowa kluczowe

PL

Zarządzanie finansami przedsiębiorstwa; Wynik finansowy; Banki komercyjne

EN

Enterprises financial management; Financial performance; Commercial banks

• Czasopismo: Studia i Prace Kolegium Zarządzania i Finansów / Szkoła Główna Handlowa
• Rocznik: 2005
• Numer: z. 64
• Strony: 63--84

Twórcy

autor

Krzysztof Jackowicz

autor

Wojciech Kuryłek

Bibliografia

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