http://hdl.handle.net/11089/1354 Wartość i kapitał publicznych spółek akcyjnych pod red. Jana Duraja Sun, 05 Apr 2026 14:13:10 GMT 2026-04-05T14:13:10Z https://dspace.uni.lodz.pl:443/bitstream/id/05d9924d-7908-458c-afa8-73edbc4ab725/ http://hdl.handle.net/11089/1354 http://hdl.handle.net/11089/1854 Wprowadzenie Duraj, Jan Sun, 01 Jan 2012 00:00:00 GMT http://hdl.handle.net/11089/1854 2012-01-01T00:00:00Z http://hdl.handle.net/11089/1843 Kreatywna księgowość a ocena kondycji finansowej przedsiębiorstwa Bober, Piotr The aim of this paper is to present issues related to the reliable assessment of the financial health of companies applying creative and aggressive accounting. The first describes the essence of creative and aggressive accounting, and indicated the reasons why policy-makers decide on their use. Then discusses the accounting techniques which have a direct impact on the assessment of financial health. Sun, 01 Jan 2012 00:00:00 GMT http://hdl.handle.net/11089/1843 2012-01-01T00:00:00Z http://hdl.handle.net/11089/1842 Empiryczna analiza płynności rynku akcji w oparciu o wybrane mierniki Otola, Iwona; Grabowska, Marlena The main aim of this paper is to measure and analyze the liquidity of stock markets based on the selected measures of liquidity. In the theoretical part of the paper, the essence of liquidity by diversifying its approach to the study area is presented. Further considerations explain the concept of financial market liquidity, as well as focus attention on discussing the main general characteristics of the stock market liquidity. The description of the methodology measures of market liquidity was done. As the research tools, the following indicators: Y. Amihud ratio, bid- -ask spread and turnover – capitalization ratio were chosen. In empirical researches the hypothesis which states that there is a correlative relationship between capital market liquidity and market return measured by the index value of WIG and WIG20 was verified. The analysis made possible to reject the above research assumption. Sun, 01 Jan 2012 00:00:00 GMT http://hdl.handle.net/11089/1842 2012-01-01T00:00:00Z http://hdl.handle.net/11089/1841 Sposoby odkupienia akcji własnych spółek publicznych a motywy jego przeprowadzania Pieloch, Aleksandra The main objective of this article is to present the results of literature studies on methods for shares repurchasing used by public companies, as well as present the results of empirical research on how to buy such securities by companies listed on the Warsaw Stock Exchange in relation to the motives of its conduct. Purpose of the paper is carried out by empirical verification of hypotheses which stipulates that the choice of shares repurchasing method is conditioned by different motives of redemption, such as: achieving the company's surplus funds, lack of alternative investment opportunities, changes in capital structure, defense against hostile takeovers, a gradual reduction of the size of the company, changing the ownership structure, spread over the feasibility of monetary payment, an alternative form of cash dividends and the undervaluation of the shares on the market. The thesis consists of two main parts. The first part presents the methods of share repurchasing with an indication of the reasons for carrying out such operations. The second part was devoted to present the results of empirical research on motives of share repurchase of companies listed on Warsaw Stock Exchange. Sun, 01 Jan 2012 00:00:00 GMT http://hdl.handle.net/11089/1841 2012-01-01T00:00:00Z