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2018 | 104 | 141-151
Article title

Analysis of selected elements of the financial statements as an element of the bank's financial management

Content
Title variants
Languages of publication
EN
Abstracts
EN
The subject of consideration of the following are the most important issues related to the bank's financial management, with particular emphasis on the analysis and assessment of banks' financial activities. The Bank is a specific organization against which high requirements are placed, and the management of banking activities involves many challenges of a multi-faceted nature. The theoretical part focuses on issues related to the financial management of a banking enterprise, with particular emphasis on the role of financial statements in shaping the bank's operations. The empirical part contains an analysis of elements of the X bank financial report in 2013-2015.
Year
Volume
104
Pages
141-151
Physical description
Contributors
  • Faculty of Management, Czestochowa University of Technology, Czestochowa, Poland
References
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  • [3] Efendi, J., Srivastava, A., & Swanson, E. P. , Why do corporate managers misstate financial statements? The role of option compensation and other factors. Journal of financial economics 2007, 85(3).
  • [4] Feroz, Ehsan H., Sungsoo Kim, Raymond L. Raab, Financial statement analysis: A data envelopment analysis approach. Journal of the Operational Research Societ 54.1 (2003).
  • [5] Godfrey, P. C., Merrill, C. B., & Hansen, J. M., The relationship between corporate social responsibility and shareholder value: An empirical test of the risk management hypothesis. Strategic management journal 2009, no 30(4).
  • [6] Hung, M., Accounting standards and value relevance of financial statements: An international analysis. Journal of accounting and economics, 2000, no 30(3).
  • [7] Nenova, T., The value of corporate voting rights and control: A cross-country analysis. Journal of Financial Economics 2003, 68(3).
  • [8] Reinhart, C. M., Rogoff, K. S., The aftermath of financial crises. American Economic Review 2009, 99(2).
  • [9] Zhang, Z. Y., Jun, W. U., & Liu, Q. F. (2008). Impacts of capital adequacy regulation on risk-taking behaviors of banking. Systems Engineering - Theory and Practice, 28(8).
Document Type
article
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.psjd-9811a49e-c11f-4843-8511-0c033c60527e
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