The Influence of Selected Accounting Factors on Financing a Business on the Capital Market

Bartoňová, Markéta

Author

Bartoňová Markéta (Technical University of Liberec, Czech Republic)

Title

The Influence of Selected Accounting Factors on Financing a Business on the Capital Market
Wpływ wybranych czynników księgowych na finansowanie przedsiębiorstwa na rynku kapitałowym

Source

Nauki o Finansach / Uniwersytet Ekonomiczny we Wrocławiu, 2013, nr 2 (15), s. 11-22, tab., bibliogr. 17 poz.
Financial Sciences / Uniwersytet Ekonomiczny we Wrocławiu

Keyword

Rynek kapitałowy, Międzynarodowe Standardy Rachunkowości (MSR), Finansowanie przedsiębiorstwa
Capital market, International Accounting Standards (IAS), Financing enterprises

Note

streszcz., summ.

Abstract

Sektor finansowy gospodarki znajdował się, i z powodu tzw. długiego kryzysu w Europejskiej Unii Walutowej, znajduje się od kilku lat w bardzo burzliwym okresie. Do sytuacji będących przyczyną takiego stanu rzeczy starają się odnosić eksperci z wielu dziedzin rynku finansowego. W niniejszym artykule opisano regulacje rynku kapitałowego funkcjonujące w ramach Unii Europejskiej, przy szczególnym uwzględnieniu Międzynarodowych Standardów Sprawozdawczości Finansowej. Standardy te powinny umożliwić unifikację sprawozdań finansowych spółek notowanych na giełdzie, ograniczając w ten sposób asymetrię informacyjną w celu zmniejszania ryzyka rynkowego, a tym samym podniesienia zaufania do rynku kapitałowego.(abstrakt oryginalny)

The financial sector of the economy has undergone turbulent times of late, a situation that continues as a result of the so-called debt crisis within the European currency union. Expert opinion has made efforts to respond to the effects brought about by this situation in many areas of the financial market. This article looks at capital market regulation within the European Union, focusing on International Financial Reporting Standards (IFRS). These standards should make it possible to harmonise the financial reporting of quoted companies and thus limit asymmetry of information when reducing the market risk, and in doing so, increasing trust in the capital market.(original abstract)

Accessibility

The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics

Full text

Bibliography

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Cited by

ISSN

2080-5993

Language

eng

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