Is solvency influencing EPS growth in Poland, Austria and Germany? A comparison study of markets with a similar bankruptcy law
by Monika Bolek; Agata Gniadkowska-Szymańska
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 19, No. 2, 2023

Abstract: The goal of this paper is related to the comparison analysis of the companies listed on exchange markets in Poland, Austria, and Germany. The analysis is presented in light of the bankruptcy law that is similar in countries taken into consideration. Insolvency related to financial liquidity can influence the growth of earnings per share (EPS), which is a measure of companies' economic condition of companies related to the creation of value for shareholders. Both the solvency and economic condition represented by financial liquidity and EPS growth are important factors related to the bankruptcy law. To analyse the influence of financial liquidity on the growth of EPS, linear and logit models are applied to compare the relationship between these variables. The results show that financial liquidity affects the EPS growth to Germany in a higher degree, while in Poland and Austria such an influence is much weaker.

Online publication date: Wed, 19-Jul-2023

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com