Mechanizm wczesnego ostrzegania firm inwestycyjnych
[Early warning mechanism of bankruptcy for investment companies]
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.
|Date of creation:||07 Feb 2013|
|Contact details of provider:|| Postal: Ludwigstraße 33, D-80539 Munich, Germany|
Web page: https://mpra.ub.uni-muenchen.de
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- Piotr, Staszkiewicz, 2012. "Model for reputational risk for subsidiaries of non-public group with reciprocal shareholding," MPRA Paper 35812, University Library of Munich, Germany.
- Décamps, Jean-Paul & Rochet, Jean-Charles & Roger, Benoît, 2003.
"The Three Pillars of Basel II, Optimizing the Mix,"
IDEI Working Papers
179, Institut d'Économie Industrielle (IDEI), Toulouse.
- Conrad, Jennifer & Johnson, Kevin M. & Wahal, Sunil, 2003. "Institutional trading and alternative trading systems," Journal of Financial Economics, Elsevier, vol. 70(1), pages 99-134, October.
- Gordy, Michael B. & Howells, Bradley, 2006. "Procyclicality in Basel II: Can we treat the disease without killing the patient?," Journal of Financial Intermediation, Elsevier, vol. 15(3), pages 395-417, July.
- Battalio, Robert H, 1997. " Third Market Broker-Dealers: Cost Competitors or Cream Skimmers?," Journal of Finance, American Finance Association, vol. 52(1), pages 341-352, March.
- Staszkiewicz, Piotr W., 2010.
"Ryzyko struktury: Rys koncepcyjny
[The Risk of the Structure: Initial proposal]," MPRA Paper 34257, University Library of Munich, Germany, revised 01 May 2011.
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