Przydatność kategorii zysku całkowitego w zarządzaniu finansami polskich i niemieckich spółek giełdowych
Usefulness of comprehensive income for finance management of Polish and German public companies
Author(s): Artur SajnógSubject(s): Business Economy / Management, Evaluation research, Financial Markets
Published by: Wydawnictwo Uniwersytetu Jagiellońskiego
Keywords: comprehensive income; other comprehensive income; finance management; financial reporting; Polish and German public companies;
Summary/Abstract: The main objective of the paper is an evaluation of the usefulness of comprehensive income for finance management of Polish and German public companies. An important element of the research was a comparative analysis of the form of presentation of comprehensive income and its components and an analysis of the scale and diversity of other comprehensive income in comparison to net profit from the point of view of its share in equity and total capital. The research covers joint-stock companies listed on the Warsaw Stock Exchange (included in the WIG30 index) and the Frankfurt Stock Exchange (included in the DAX index) (data for 15 January 2018). Empirical data was obtained from annual financial statements (from 2009 to 2016) from Thomson Reuters database.
Journal: International Business and Global Economy
- Issue Year: 37/2018
- Issue No: 1
- Page Range: 323-335
- Page Count: 13
- Language: Polish