Munich Personal RePEc Archive

Mechanizm wczesnego ostrzegania firm inwestycyjnych

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

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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.

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