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201
Risk Information in Non-Financial Disclosure
Published 2022-01-01“…This paper aims to research the topics related to risk included in non-financial disclosure (NFD) of companies listed on the Warsaw Stock Exchange (WSE) and explore factors that influence the risk topics ratio in NFD. …”
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202
An empirical evaluation of selected accounting-based value drivers in the Polish banking sector
Published 2016-08-01“…The examined sample covered all domestically-based banks listed on the Warsaw Stock Exchange over the period 1997–2014. The empirical evidence indicates a statistically significant positive impact of operating efficiency, profitability and risk management efficiency on charter values. …”
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203
Where is the missing value? Evidence from the game industry IPOs underpricing in Poland
Published 2022-12-01“…Many IPOs in Poland have attracted both international companies and investors, making the Warsaw Stock Exchange a kind of financial hub for game companies. …”
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204
Sustainable Enterprise Capital Management
Published 2020-02-01“…They were carried out in one of the food industry companies, whose shares are listed on the Warsaw Stock Exchange. Two new economic indicators were used in the study. …”
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205
An investment strategy based on the first derivative of the moving averages difference with parameters adapted by machine learning
Published 2022-05-01“…The strategy effectiveness was tested in the Matlab environment on the time series of the WIG20 (primary index of the Warsaw Stock Exchange) historical data. Satisfactory results were obtained considered in terms of minimizing investment risk measured by the Calmar indicator.…”
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206
THE IMPACT OF THE MARKET CYCLE ON THE VALUE RELEVANCE OF BOOK VALUES AND EARNINGS IN THE BANKING INDUSTRY: AN EVIDENCE FROM POLAND
Published 2018-05-01“…The examined sample covers all domestically-based commercial banks listed on the Warsaw Stock Exchange over the period 1997–2016. The empirical evidence based on the analyses of parametric and non-parametric correlation and regression indicates a significant impact of the market cycle on the value relevance of book values which markedly increases (decreases) in the periods of bull (bear) market. …”
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207
Linear and nonlinear intraday causalities in response to U.S. macroeconomic news announcements: Evidence from Central Europe
Published 2016-12-01“…These markets are rather different, since the capitalization of the Frankfurt Stock Exchange (FSE) is about ten times greater than that of the Warsaw Stock Exchange (WSE) and the Vienna Stock Exchange (VSE)1. …”
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208
Understanding drivers of intrafirm coopetition: perspective of corporate groups
Published 2023-08-01“…Design/methodology/approach – Drawing on a dataset of 121 corporate groups listed on the Warsaw Stock Exchange (WSE), this paper theoretically advances and empirically validates the impact of 18 factors which determine the coopetition relationship. …”
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209
An empirical evaluation of selected accounting-based value drivers in the Polish banking sector
Published 2016-08-01“…The examined sample covered all domestically-based banks listed on the Warsaw Stock Exchange over the period 1997–2014. The empirical evidence indicates a statistically significant positive impact of operating efficiency, profitability and risk management efficiency on charter values. …”
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210
Determinants of Initial Public Offerings: The Case of Poland || Factores determinantes de una opción pública de venta (OPV): el caso de Polonia
Published 2014-12-01“…Our sample includes 218 local enterprises that conducted an IPO on the Main Market of the Warsaw Stock Exchange. Financial and privatized companies are excluded from the data processing. …”
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211
Determinants of Disclaimers in the Auditor’s Opinion on the Financial Statement
Published 2018-09-01“…The article aims to identify the determinants of obtaining other than qualified audit opinion by public companies listed on the Warsaw Stock Exchange, based on an analysis of financial statements prepared in accordance with International Financial Reporting Standards (IFRS) and determining signs of their impact on the probability of receiving such an opinion. …”
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212
INSTRUMENTY FINANSOWE NOTOWANE NA RYNKU ‘CATALYST’ – WYBRANE ZAGADNIENIA PRAWNE
Published 2016-12-01“… The Financial Instruments Listed on the Catalyst Bond Market: Selected Legal Aspects Summary The Catalyst Bond Market, which was launched on 30 September 2009, comprises four trading platforms which operate on the transaction platforms of the Warsaw Stock Exchange and BondSpot. Two of them can be classified as multilateral trading facilities (MTF) (in the meaning of art. 3 point 2 of the Trading in Financial Instruments Act of 29 July 2005) and the other two are an off-exchange regulated market (in the meaning of art 15 paragraph 1 point 2 of the Trading in Financial Instruments Act of 29 July 2005). …”
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213
Accounting and Market Risk Measures of Polish Energy Companies
Published 2022-03-01“…The study aims to examine the relationship between market and accounting risk measures for Polish energy companies listed on the Warsaw Stock Exchange. This paper uses market and accounting betas in the conventional and downside approach. …”
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214
Exploring the Nexus Between Fundamental Strength and Market Value in Energy Companies: Evidence From Environmental, Social, and Corporate Governance Perspective in Poland
Published 2022-04-01“…The analysis covers companies from the energy sector (listed on the Warsaw Stock Exchange) that declare the use of ESG practices. …”
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215
Diversity on management and supervisory board and accuracy of management earnings forecasts in IPO prospectuses
Published 2019-09-01“…</p>Results: Using a sample of 104 IPOs from the Warsaw Stock Exchange, we find that certain characteristics of the management and supervisory board enhance the usefulness of forward-looking financial information from a IPO prospectus, as some of boards characteristics are important for the evaluation of the earnings forecasts credibility at the time of IPO. …”
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216
Phases in the Lifecycle of a Company and the Profitability of Industrial Companies
Published 2017-12-01“…Materials and methods: The article uses data from individual annual financial statements of industrial companies in accordance with the classification of the Warsaw Stock Exchange. In order to investigate whether there are essential differences in the level of profitability of companies in various phases of their lifecycle, due to significant deviations from normality, the nonparametric Kruskal-Wallis H test was used. …”
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217
How cultural factors influence sustainable development reporting in Poland
Published 2023-09-01“…Our research analyzes the sustainable development reports of companies from the Warsaw Stock Exchange WIG Index. We determine which social indicators are reported by companies and which are not, and using Hofstede’s theory, we explain the reasons for the lack of disclosures.…”
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218
The impact of ESG strategies on growth in the logistics industry
Published 2024-11-01“…The study was carried out on the example of companies included in the WIG Index and Warsaw Stock Exchange Index (in Polish: Warszawski Indeks Giełdowy – WIG) Environmental, Social, and Governance (ESG) between 2013 and 2020. …”
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219
Key Audit Matters reporting for Polish listed companies
Published 2024-06-01“…Methodology/approach: We analyzed the KAMs presented in the verification of the consolidated financial statements of the 30 largest companies listed on the main market of the Warsaw Stock Exchange for 2014–2022. The total sample was 270 auditors’ reports. …”
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220
Benefts of Corporate Social Responsibility Engagement in Companies: The Case of Poland
Published 2017-01-01“…The so-called RESPECT Index, including socially responsible companies listed on the Warsaw Stock Exchange Main List, as well as annual rankings of responsible companies were used as a kind of reputation database for choosing survey respondents. …”
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