Wpływ kapitalizacji rezerw na długookresową rentowność publicznych spółek giełdowych
The impact of capitalization of reserveson long-term profitability in public quoted companies

Summary/Abstract: The issue of increasing the share capital of listed companies under the capitalization of reserves is associated with the financial management strategy of an enterprise, which is related to the growth strategy of market value. Adopting this type of theoretical and empirical research follows from the need and necessity to diagnose and assess the impact of changes in capital structure on the efficiency of enterprises on the Polish capital market. Closer identification of the impact of strength and the character of the capitalization of reserves become necessary not only on the level and structure of equity, but primarily on the efficiency of the company, expressed, inter alia, by shaping its profitability in the long term.

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