Cenotwórczy charakter odpisów aktualizujących wartość aktywów niefinansowych na przykładzie spółek indeksu WIG30
Price-Generating Factor of Impairment of Non-Financial Assets on the Example of WIG30 Companies

Summary/Abstract: The main purpose of this paper is the examination how the information about write-down of non-financial assets has an influence on the market values of joint stockcompanies. Firstly were choosen the thirty biggest companies listed on the Warsaw Stock Exchange. Secondly had been found informations about impairment of non-financial assets between march 2013 and February 2018. For each write-down of assets information was created a three days (symmetrical) event window and calculated abnormal returns for each day of its own. It was stated that the calculations showed statistically significant values of abnormal returns only in third day of event window (day after transmission the impairment information). In the other days influence of given information was marginal.

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