Preferences help
enabled [disable] Abstract
Number of results
2018 | 104 | 257-270
Article title

Profitability as a criterion for the financial assessment of an enterprise

Title variants
Languages of publication
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.
Physical description
  • Faculty of Management, Czestochowa University of Technology, 69 Dabrowskiego Str., 42-200 Czestochowa, Poland
  • [1] A Guide to the Project Management Body of Knowledge (PMBOK Guide) – Fourth Edition USA, Project Management Institute, 2008, p. 55 – 57, 181 – 187, 276 – 279.
  • [2] Beaver W. H., Ryan S. G., Biases and Lags in Book Value and their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on Equity, Journal of Accounting Research 38, 2000, p. 130-147.
  • [3] Bercovitz, J., Mitchell, W., When is more better? The impact of business scale and scope on long-term business survival, while controlling for profitability. Strategic Management Journal, 28(1) 2007, p. 61-79.
  • [4] Biddle G., Choi J.H., Is Comprehensive Income Useful?, Journal of Contemporary Accounting & Economics, No. 2(1), 2006, p. 1-30.
  • [5] Bisbe, J., Batista-Foguet, J.-M., Chenhall, R., Defining management accounting constructs: A methodological note on the risks of conceptual misspecification. Accounting, Organizations and Society, 32 (7-8), 2007, p. 790-820.
  • [6] Boyd, B. K., Gove, S., Hitt, M. A., Construct measurement in strategic management research: Illusion or reality. Strategic Management Journal, 26(3), 2005, p. 240-255.
  • [7] Charles W. L. Hill, Gareth R. Jones, Melissa A. Schilling, Strategic Management: Theory: An Integrated Approach, Cengage Learning, 2014, p. 22.
  • [8] Francis, J., Olsson P., Oswald D. R., Comparing the Accuracy and Explainability of Dividend, Free Cash Flow, and Abnormal Earnings Equity Value Estimates, Journal of Accounting Research 38, 2000, p. 45 - 60.
  • [9] Hirst D.E., Hopkins P.E., Comprehensive Income Disclosure and Analysts’ Valuation Judgements. Journal of Accounting Research, No. 36(3), 2007, p. 47-60.
  • [10] Maital S., Seshadri D.V.R., Innovation Management: Strategies, Concepts and Tools for Growth and Profit, Sage Publications Pvt. Ltd., 2007, p. 150-170.
  • [11] Markman, G. D., Gartner, W.B. Is Extraordinary Growth Profitable? A Study of Inc. 500 High - Growth Companies, Entrepreneurship Theory and Practice, 2002, p. 66-74.
  • [12] Norton, W. I. J. M., W.T., Entrepreneurial risk: Have we been asking the wrong question? Small Business Economics 18(4), 2002, p. 281-285.
  • [13] Ross S., Westerfield R., Jaffe J., Jordan B., Modern Financial Management, eighth edition, McGraw Hill, New York, 2008 p. 52.
  • [14] Soliman M. T., The Use of DuPont Analysis by Market Participants, The Accounting Review, May 2008, Vol. 83, No. 3, 2008, p. 824-849.
  • [15] Thorpe R., Holloway J., Performance management – multidisciplinary perspectives, Plagrave MacMillan, New York, 2008, p. 163.
Document Type
Publication order reference
YADDA identifier
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.