Ocena rentowności kapitału własnego spółki za pomocą przyrostu zysków zatrzymanych

• Authors: Matuszewska-Pierzynka, Agnieszka

Title variants

PL

The Assessment of the Return on Equity Based on the Growth of Retained Earnings

Abstracts

EN

This article should be treated as the contribution to take up the discussion about the choice of return on equity. In accordance with the subject literature, return on equity is the ratio of net profit to equity capital. The calculation of return on equity based on the growth of retained profits seems to in more adequate to reality way point at the possibility of achieving higher benefits by stockholders in the future. The essential aim of this article is to present several scholarly reflections resulting from the analysis of return on equity with the use of two it’s measures i. e. profitability estimated by the net profit and the growth of retained profits. The realization of the appointed goal has been done with taking advantage of data from financial statements of KGHM company in the years 2007–2011, drown up by International Financial Reporting Standards/ International Accounting Standards.

Keywords

EN

return on equity; net profit; growth of retained profits; equity capital; International Financial Reporting Standards; International Accounting Standards

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 2013
• Volume: 278

Dates

published

2013

Contributors

author

Matuszewska-Pierzynka, Agnieszka

other

Uniwersytet Łódzki, Wydział Ekonomiczno-Socjologiczny, Katedra Analizy i Strategii Przedsiębiorstwa

Identifiers

URI

http://hdl.handle.net/11089/5577