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Przejawy kryzysu gospodarczego na francuskim rynku kapitałowym

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Duraj A. N., Uniwersytet Łódzki; Wydział Ekonomiczno-Socjologiczny; Instytut Ekonomik Stosowanych i Informatyki
Acta Universitatis Lodziensis. Folia Oeconomica
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2011
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vol. 247
EN
The main goal of this paper is to present the shaping of situation at the french stock exchange at the period of economic crisis. This article shows theoretical and empirical findings concerning the functionning of capital markets at the period of crisis. This paper also present the analysis of formation of the main index of Paris Stock Exchange – CAC 40 – from spetember 2006 to September 2009, particularly during recent 12 months.
2
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Powstanie i rozwój pozagiełdowego rynku kapitałowego we Francji i w Polsce

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Duraj A. N., Uniwersytet Łódzki; Wydział Ekonomiczno-Socjologiczny; Instytut Ekonomik Stosowanych i Informatyki
Acta Universitatis Lodziensis. Folia Oeconomica
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2010
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vol. 236
EN
The main goal of this article is to present the results of theoretical and empirical research concerning the emerging and development of over-the-counter market in France and in Poland. This purpose is important from the point of view of reinforcement the role of capital markets in development of enterprises. This paper contains the results of research conscerning the functioning of over-the-counter market in France – Marché Libre and over-the-counter market Central Table of Offer (CeTO) in Poland.
3
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Gwarancyjna funkcja rezerw finansowych przedsiębiorstwa

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Duraj A. N., Uniwersytet Łódzki K. A. i. S. P.
Acta Universitatis Lodziensis. Folia Oeconomica
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2006
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vol. 200
EN
The main goal of this paper is to present the role and the significance of guarantee function of financial reserves of company. The problem concerning the influence of financial reserves on the company’s strategies is relatively new in the Polish literature, as it is connected with transformation of conditions in which companies operate and with adaptation of Accounting Act as well as other legal acts governing establishing of reserves in the company to a market economy. Problems concerning financial reserves are usually tackled in the literature - both Polish and foreign - in the aspect of financial accounting (concerning the balance-sheet category of reserves for liabilities, that is, reserves resulting from the deferred income tax, reserves for pension and other benefits or remaining reserves) and in the equity management aspect (it concerns problems connected with reserve and spare capital).
4
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Wpływ rezerw na zobowiązania na dźwignię finansową przedsiębiorstwa

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Duraj A. N., Uniwersytet Łódzki K. A. i. S. P.
Acta Universitatis Lodziensis. Folia Oeconomica
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2008
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vol. 214
PL
Praca naukowa finansowana ze środków budżetowych na naukę w latach 2005-2007 jako projekt badawczy nr 1 H02C 014 28 pt. „Wpływ rezerw finansowych na politykę dywidendy i wypłacalność przedsiębiorstwa” oraz powstała w związku z realizowanymi w 2005 r. badaniami własnymi w ramach przyznanego grantu rektora Uniwersytetu Łódzkiego nr 505/604.
EN
The main goal of this paper is to present the influence of provisions and accruals and deferred income on the financial leverage and the capital structure of an enterprise. Each of this categories has a complex character and it is shaped under an influence of different factors. Their common characteristic is the fact that they are shown in the company’s balance - sheet and they have been established to accomplish definite goals in the future. The provisions are composed primarily of provisions for the deferred income tax, retirement and other benefits and the remaining provisions, which include, for instance, reserves due to the past events caused by restructuring. The main goal of provisions is updating the company’s debt value. These provisions are, thus, connected with a future outlay, which is probable enough on the balance - sheet day to be shown in the balance - sheet. Provisions are classified according to the type of a liability they concern among the remaining and even the main operating costs, financial costs or extraordinary losses. Provisions connected with main operating costs should be established only in exceptional circumstances and, hence, when they concern the really incurred costs. In this case such provision is used to cover a change in deferred cost and accruals.
5
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Wyplata dywidendy i praktyka nabywania oraz umarzania akcji własnych a wartość przedsiębiorstwa

100%
Duraj A. N., Uniwersytet Łódzki K. A. i. S. P.
Acta Universitatis Lodziensis. Folia Oeconomica
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2008
|
vol. 214
PL
Praca naukowa finansowana ze środków budżetowych na naukę w latach 2005-2007 jako projekt badawczy nr 1 H02C 014 28, pt. „Wpływ rezerw finansowych na politykę dywidendy i wypłacalność przedsiębiorstwa” oraz powstała w związku z realizowanymi w 2005 r. badaniami własnymi w ramach grantu przyznanego przez rektora Uniwersytetu Łódzkiego nr 505/604.
EN
The main goal of this paper is to present the essence of share repurchase and dividend policy at the public companies and their influence on the value of an enterprise. The buyback can be considered as a form оГ dividend payout. Implementation of the dividend policy in joint slock companies listed on the Stock Exchange is a resultant of many diverse factors, which have their roots in the situation prevailing in the products and service markets, the company’s financial and property situation and its profitability. Moreover in this paper is presented the market reaction to stock repurchase programs and dividend initiation, as well how to show the share repurchase in the financial statement of an enterprise - especially in the balance sheet - according to polish accounting law.
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