Article 2017
Authors / editors: Dariusz Zarzecki
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The aim of this paper to determine how familiar Polish companies are with the Value Based Management (VBM) concept.
Design/methodology/approach – The paper presents an essence of the Value Base Management concept and discusses the key advantages and drawbacks of implem…
DOI: 10.18276/frfu.2017.89/2-16 · ISSN: 2450-7741
Article 2017
Authors / editors: Piotr Adamczyk, Agnieszka Zbroszczyk
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Goal – The aim of this paper is to check the popularity of various valuation methods in practice, as well as to present the statistics of parameters used in valuation processes and recommendations issued by domestic Warsaw Stock Exchange (WSE) members in the year 2016.
Methodolo…
DOI: 10.18276/frfu.2017.89/2-17 · ISSN: 2450-7741
Article 2017
Authors / editors: Mateusz Czerwiński, Maciej Seremak, Przemysław Wardyn
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The article is a presentation of the author’s opinion on a new perspective on the process of enterprise prices.
Design/methodology/approach – For the purposes of this study, a literature study and analysis of legal acts were carried out.
Findings – Taking into account…
DOI: 10.18276/frfu.2017.89/2-19 · ISSN: 2450-7741
Article 2016
Authors / editors: Jarosław Nowicki
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of the article is to identify the right methodological solution when estimating excess cash balance as the component of non-operating assets in income-based valuation. In particular following issue is considered whether future allocation of cash held by a co…
DOI: 10.18276/frfu.2016.4.82/2-37 · ISSN: 2450-7741
Article 2016
Authors / editors: Jan Konowalczuk, Tomasz Ramian
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – Purpose of the publication is to present the methodological aspects of the use of the category of fair value for the valuation of the company equity rights in Poland. Against the background of institutional and legal solutions developed and used in the US, the paper inc…
DOI: 10.18276/frfu.2016.4.82/2-34 · ISSN: 2450-7741
Article 2016
Authors / editors: Dariusz Zarzecki
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
The paper deals with basic definitions and kinds of risk (in the light of capital market theory). Long-term relationship between risk and return on the American capital market was presented. Sector risk observed in the US was discussed. Additionally, estimates of total risk (Beta…
DOI: 10.18276/frfu.2016.79-27 · ISSN: 2450-7741