Financial Reporting Analyses in Preparation of Dividend Payments in Polish Banks

Piotr Oleksyk

Abstract

The paper aims to emphasise the utility of information disclosed by banking institutions as part of their annual financial reports in support of dividend payoff decisions in listed companies of the banking sector. The first section presents the problem of information support for the reduction of banking risk, followed by justification of such analyses as basis for determination of the impact of dividend decisions upon the bank’s future financial standing. The second section presents results of this author’s survey study conducted on a sample of accounting specialists employed with Polish banks. The results provide a clear picture of the most important items of information, measures, external conditions and decision-making contexts that form the basis for the preparation of decisions regarding dividend payoffs and for the calculations of their values
Author Piotr Oleksyk (MISaF / IR / KTRiAF)
Piotr Oleksyk,,
- Katedra Teorii Rachunkowości i Analizy Finansowej
Journal seriesTransformations in Business & Economics, ISSN 1648-4460, (A 20 pkt)
Issue year2018
Vol17
No2A
Pages309-324
Publication size in sheets0.75
Keywords in Englishfinancial analysis, dividends, financial reporting, decision support, Poland
ASJC Classification1406 Marketing; 3320 Political Science and International Relations; 2002 Economics and Econometrics; 3301 Social Sciences (miscellaneous); 1403 Business and International Management
Languageen angielski
Score (nominal)20
Score sourcejournalList
ScoreMinisterial score = 20.0, 27-11-2019, ArticleFromJournal
Publication indicators Scopus SNIP (Source Normalised Impact per Paper): 2018 = 0.415; WoS Impact Factor: 2017 = 1.112 (2) - 2017=0.74 (5)
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