Intangible Assets and Financial Management Decisions on the Example of WSE Companies

Radosław Pastusiak; Monika Bolek; Katarina Lyroudi

doi:10.18778/0208-6018.323.08

Autor

Radosław Pastusiak Uniwersytet Łódzki, Wydział Ekonomiczno-Socjologiczny, Zakład Finansów Korporacji
Monika Bolek
Katarina Lyroudi Hellenic Open University

DOI:

https://doi.org/10.18778/0208-6018.323.08

Słowa kluczowe:

aktywa niematerialne i prawne, płynność, zyskowność, zadłużenie, wartość

Abstrakt

W artykule analizowane są przedsiębiorstwa notowane na GPW z uwzględnieniem wartości intelektualnych prawych i decyzji finansowych. Jeśli przedsiębiorstwo decyduje się budować strategię związaną z innowacjami, powinno zarządzać finansami w sposób specyficzny dla tej grupy przedsiębiorstw. Wartość przedsiębiorstwa powinna się zwiększać jako rezultat skoordynowanych decyzji w obszarze innowacyjności i finansów. W artykule tym badane są relacje pomiędzy wartością aktywów niematerialnych i prawnych w firmie a strategią zarządzania płynnością, zarządzaniem gotówką, zyskownością, pojemnością zadłużeniową i wartością rynkową. Zależność pomiędzy tymi czynnikami wskazuje, że strategia oparta na innowacjach powinna być wspierana decyzjami finansowymi, które prowadzą firmę do wzrostu wartości.

Pobrania

Statystyki pobrań niedostępne.

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