Utrata wartości aktywów trwałych – analiza determinantów dokonywania odpisów przez spółki notowane na GPW w Warszawie w latach 2007–2009
Impairment of fixed assets – analysis of the practice of companies listed on Warsaw Stock Exchange in 2007–2009

Summary/Abstract: The objective of the paper is to analyse the determinants of recognising impair-ment losses by companies listed on Warsaw Stock Exchange. We hypothesised that both the probability of impairment losses and their amounts depend on four groups of determinants: the company’s performance, other economic indicators and the capacity to absorb the consequences of write-offs, managerial and reporting factors, and the recurrence effect. Our research included univariate analysis and multivariate analysis.

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