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Article
FINANCIAL REPORTING ANALYSES IN PREPARATION OF DIVIDEND PAYMENTS IN POLISH BANKS
Piot Oleksyk
ABSTRACT. The paper aims to emphasise the utility of information disclosed by banking institutions as part of their annual financial reports in support of dividend payoff decisions in listed companies of the banking sector. The first section presents the problem of information support for the reduction of banking risk, followed by justification of such analyses as basis for determination of the impact of dividend decisions upon the bank's future financial standing. The second section presents results of this author's survey study conducted on a sample of accounting specialists employed with Polish banks. The results provide a clear picture of the most important items of information, measures, external conditions and decision-making contexts that form the basis for the preparation of decisions regarding dividend payoffs and for the calculations of their values.
KEYWORDS: financial analysis, dividends, financial reporting, decision support, Poland.
JEL classification: G28, M40, M49.