Zależność rentowności przedsiębiorstw od czynników mikroekonomicznych, makroekonomicznych i instytucjonalnych w wybranych państwach Unii Europejskiej

• Autorzy: Marcin Kędzior

Warianty tytułu

The Dependence of Corporate Profitability on Microeconomic, Macroeconomic and Institutional Factors in Selected EU Countries

• Języki publikacji: PL

Abstrakty

Cele pracy wynikają z rzeczywistych potrzeb badawczych i zostały sformułowane na podstawie analizy światowej literatury przedmiotu. Celem głównym pracy jest określenie czynników kształtujących rentowność publicznych przedsiębiorstw produkcyjnych w wybranych państwach "starej" i "nowej" Unii Europejskiej. Przedmiotem analizy były jednostki gospodarcze z państw UE15 ("stare") i przyjętych do UE w 2004 r. ("nowe"). Na potrzeby realizacji głównego celu pracy wprowadzono cele szczegółowe. W ramach celów szczegółowych w części teoretycznej pracy uwzględniono syntezę dorobku naukowego w omawianym nurcie badawczym oraz podjęto próbę klasyfikacji na grupy czynników wywierających wpływ na rentowność jednostek gospodarczych. Kolejne cele pracy są realizowane w części empirycznej. Celem szczegółowym tej części pracy jest określenie, czy istnieją różnice w rentowności publicznych przedsiębiorstw sektora produkcyjnego w wybranych "starych" i "nowych" państwach Unii Europejskiej. Następny cel szczegółowy stanowi próba odpowiedzi na pytanie, czy wybrane spółki giełdowe pochodzące z tych grup państw, różnorodnych w zakresie rozwoju przedsiębiorstw, a także pod względem makroekonomicznym i instytucjonalnym, posiadają odmienne czynniki rentowności. Za kolejny cel szczegółowy pracy przyjęto zbadanie siły i charakteru zależności między poszczególnymi czynnikami mikroekonomicznymi, makroekonomicznymi i instytucjonalnymi a rentownością jednostek gospodarczych. Kolejnym celem szczegółowym jest określenie łącznego wpływu grup mikroekonomicznych czynników finansowych i niefinansowych, czynników makroekonomicznych oraz instytucjonalnych na rentowność przedsiębiorstw. Praca składa się z pięciu rozdziałów. Pierwsze trzy mają charakter teoretyczny, natomiast czwarty i piąty dotyczą badań własnych. (fragment tekstu)

EN

The Dependence of Corporate Profitability on Microeconomic, Macroeconomic and Institutional Factors in Selected EU CountriesThe concept of profit, for a number of years, has been and continues to be an area of interest for economists, scholars and business practitioners. Some authors regard profit as one of the major objectives of business activity, while others view it as more of a short-term goal companies set. All analysts, however, attribute considerable significance to profit - and achieving one is never questioned. A positive financial result or, in a broad sense, high profitability rates are still considered to be a major target for most business entities. This work aims to identify the factors which determine the profitability of publicly traded production companies in selected old and new EU member states. The analysis focuses on EU-15 business entities (old members), and those admitted to the EU in 2004 (new members). To achieve the main goal, a number of sub-goals are employed. These include an analysis of profitability differences and the factors which affect such differences in companies representing a given group of countries, the impact of particular profitability factors, as well as the combined impact of micro-, macroeconomic and institutional factors on profitability. Chapter 1 presents a review of the concepts of corporate profits in a historical perspective. Chapter 2 presents various measures for assessing an economic entity from the perspective of its business objectives. It discusses the requirement of maximising shareholder value, which is of key significance in English speaking countries Chapter 3 presents an analysis of the concept of profitability and its determining factors. Chapter 4 presents the research assumptions, objectives and hypotheses of the study. Chapter 5 presents an analysis and interpretation of the empirical results. (short original abstract)

Słowa kluczowe

PL

Szacowanie zysku przedsiębiorstwa; Zysk; Rachunkowość; Standardy rachunkowości; Rentowność przedsiębiorstwa; Wycena w rachunkowości; Pomiar i wycena w rachunkowości; Badania empiryczne; Przegląd literatury

EN

Company's profit estimation; Profit; Accounting; Accounting standards; Enterprise profitability; Valuation in accounting; Measurement and valuation in accounting; Empirical researches; Literature review

• Czasopismo: Zeszyty Naukowe / Uniwersytet Ekonomiczny w Krakowie. Seria Specjalna, Monografie
• Rocznik: 2016
• Numer: nr 242
• Strony: 296

Twórcy

autor

Marcin Kędzior

• Uniwersytet Ekonomiczny w Krakowie

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