ANALYSIS OF THE LINKS BETWEEN PROFITABILITY AND LIQUIDITY IN THE EXAMPLE OF THE BANKING SECTOR IN POLAND Cover Image

ANALIZA POWIĄZAŃ MIĘDZY RENTOWNOŚCIĄ A PŁYNNOŚCIĄ NA PRZYKŁADZIE SEKTORA BANKOWEGO W POLSCE
ANALYSIS OF THE LINKS BETWEEN PROFITABILITY AND LIQUIDITY IN THE EXAMPLE OF THE BANKING SECTOR IN POLAND

Author(s): Mirela Romanowska, Joanna Kowalik
Subject(s): Economy, Evaluation research, Financial Markets
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: liquidity; profitability; bank;

Summary/Abstract: The aim of the article was to describe the most frequent approach to empirical research of the relationships between profitability and liquidity of selected banks listed on the Warsaw Stock Exchange. The subject of the research were five fundamental financial institutions selected from the ranking, which was drawn up for the twenty largest banks in Poland based on their total assets at the end of 2014 i.e., PKO Bank Polski S.A., Bank Pekao S.A. and Bank Zachodni WBK S.A., Getin Noble Bank S.A. and Bank Handlowy in Warsaw S.A. in the years 2011–2014. The source of the data of the abovementioned entities come from the balance sheets and profit and loss accounts. The analysis of the relationship between liquidity and profitability was carried out on the basis of liquidity and profitability ratios of the selected banks.

  • Issue Year: 2016
  • Issue No: 44/1
  • Page Range: 243-253
  • Page Count: 11
  • Language: Polish