Analiza zmienności struktury bilansu, przychodów oraz kosztów grupy banków giełdowych w latach 1998-2008

• Authors: Katarzyna Kochaniak

Title variants

EN

An Analysis of the Variability of Balance Sheet Structure, Revenues, and Costs among a Group of Banks Listed on the Stock Market in the Years 1998–2008

• Languages of publication: PL

Abstracts

EN

The analysis of the relevance of balance sheet and profits and losses of banks listed on the Polish stock exchange covered the years 1998–2008, which were marked by changing economic conditions. These changes have an influence on investment preferences and the banks’ access to the funds that finance them, and above all determine the values of the particular entries of assets and liabilities of the group of banks under consideration. The variability of the structure of balance sheets of this group of banks (indicating the most important of their category) and the changes resulting from it in particular categories of revenues and costs are analysed. They therefore influenced the value of overall revenue from banking and operating activities, the costs of banking and operating activity and the results of the basic activity of banks. The reasons that the changes occurred are attributed to macroeconomic causes. The analytical relevance of the most important positions distancing the operating results from the outcome of the basic activities of the group is assessed. The research was carried out based on financial data included in the Central Statistical Office publications “Balance sheet financial results of banks” and “Monitoring banks”. It is shown in the article that every significant change in the share of balance sheet entries exerted an influence on the level of revenues, costs, and the estimated financial results of the group of banks listed on the stock market in the years 1998–2008.

Keywords

EN

banking sector; financial performance; business activity; commercial banks

• Publisher: Wydawnictwo Uniwersytetu Ekonomicznego w Krakowie
• Journal: Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
• Year: 2011
• Issue: 862
• Pages: 27-40

Contributors

author

Katarzyna Kochaniak

• Uniwersytet Ekonomiczny w Krakowie, Katedra Finansów, ul. Rakowicka 27, 31-510, Kraków, Poland

References

• Bilansowe wyniki finansowe banków w 1998 r., GUS, Warszawa 1999 oraz 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007.
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• Iwanicz-Drozdowska M., Metody oceny działalności banku, Poltext, Warszawa 1999.
• Iwanicz-Drozdowska M., Nowe metody oceny i zarządzania efektywnością, „Bank” 2001, nr 3.
• Monitoring banków 2005-2007, GUS, Warszawa 2008.
• Monitoring banków 2005-2008, GUS, Warszawa 2010.
• Kochaniak K., Ocena kondycji finansowej grupy banków giełdowych na tle sektora bankowego w latach 1998-2006 (tradycyjna analiza wskaźnikowa), Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu Nr 54, red. A. Gospodarowicz, Wrocław 2009.