Financialisation in the activity of Polish listed companies Cover Image

Finansyzacja i jej skutki w sprawozdaniu finansowym polskich spółek giełdowych branży paliwowej
Financialisation in the activity of Polish listed companies

Author(s): Marzena Remlein
Subject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Keywords: financialisation; financial assets

Summary/Abstract: The subject of this paper is financialisation and its effects as presented in the financial statements. The first part explains the essence and features of financialisation in macro- and microeconomic perspective. Next, the effects of financialisation, i.e. financial assets presented in financial statements, are discussed. The last part is devoted to the empirical study, the aim of which was to identify the effects of financialisation in Polish companies. It includes analysis of financial assets presented in the statement of financial position of the surveyed companies.

  • Issue Year: 2015
  • Issue No: 82
  • Page Range: 129-140
  • Page Count: 11