dc.contributor.author | Marcinkowska, Monika | |
dc.date.accessioned | 2014-11-25T14:06:59Z | |
dc.date.available | 2014-11-25T14:06:59Z | |
dc.date.issued | 2008 | |
dc.identifier.citation | M. Marcinkowska, Niematerialne zasoby banków jako źródło ich wartości, „Acta Universitatis Lodziensis, Folia Oeconomica”, nr 218, 2008, s. 203-229 | pl_PL |
dc.identifier.issn | 0208-6018 | |
dc.identifier.uri | http://hdl.handle.net/11089/5755 | |
dc.description.abstract | The paper discusses the role of intangibles in banks' value creation. It was assumed that
since the banks book value is a close approximation of their net assets value, the observed
difference between market value and book value of banks is a result of existence of resources
not included in the balance sheet which increase the income generation potential of those
entities. The paper presents the main types of intangibles used by banks (including employees,
clients, brands, quality).
The results of the research concerning the information about intangibles disclosed by
banks are also presented. Generally Polish public banks (having the biggest requirements
concerning information disclosure and corporate governance!) disclose very little information
about their intangibles. The potential users of the reports would experience difficulties with
using this information when assessing the ability of value creation in the future. | en |
dc.language.iso | pl | pl_PL |
dc.publisher | Wydawnictwo Uniwersytetu Łódzkiego | pl_PL |
dc.relation.ispartofseries | Acta Universitatis Lodziensis. Folia Oeconomica;218 | |
dc.rights | Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polska | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/pl/ | * |
dc.subject | zasoby niematerialne | pl_PL |
dc.subject | kapitał intelektualny | pl_PL |
dc.subject | bank | pl_PL |
dc.title | Niematerialne zasoby banków jako źródło ich wartości | pl_PL |
dc.type | Article | pl_PL |
dc.page.number | 203-229 | pl_PL |
dc.contributor.authorAffiliation | Uniwersytet Łódzki | pl_PL |