Mechanizm wczesnego ostrzegania firm inwestycyjnych

Staszkiewicz, Piotr W. (2013): Mechanizm wczesnego ostrzegania firm inwestycyjnych.

Abstract

The entire market of Polish financial broker-dealer was examined. The research was conducted on the first year of implementation of the capital requirements disclosure. There was identified a relation between accounting and supervisory disclosure requirements. A relation between audit opinions in 2009 and 2010, as well SREP results and audit opinions 2010 was detected. There was a relation identified between type of audit opinion and SREP ranking. The relation of SREP rating and breach of capital requirement was described.. A supervisory early warning mechanism for capital deficiency was identified. A financial statement disclosure mechanism has been reconciled to the supervisory one. A further research ideas were outlined.

• Item Type: MPRA Paper
• English Title: Early warning mechanism of bankruptcy for investment companies
• Language: Polish
• Keywords: Risk; Bankruptcy; Capital requirements; CRD; Investment companies
• Subjects: K - Law and Economics > K2 - Regulation and Business Law; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M42 - Auditing; G - Financial Economics > G3 - Corporate Finance and Governance; G - Financial Economics > G2 - Financial Institutions and Services > G24 - Investment Banking ; Venture Capital ; Brokerage ; Ratings and Ratings Agencies; G - Financial Economics > G3 - Corporate Finance and Governance > G33 - Bankruptcy ; Liquidation

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