This article analyses the relationship between the volatility and sensitivity measures
determined based on accounting profitability ratios and those calculated based on rates of …

The problem of determining the cost of equity is crucial to the development of organizations.
It is an essential means of calculating value creation. The financial literature has proposed …

The main purpose of this study was to explore the relationship between market and
accounting measures of risk and the profitability of companies listed on the Frankfurt Stock …

Companies in the energy sector, due to their important role in the economy and the
specificity of energy sources, are exposed to many types of risk, ranging from the risk …

The aim of the study was to examine the correlation between the accounting profitability of
the company and its rate of return on the capital market. In addition, betas and accounting …

This paper examines whether accounting betas and downside accounting betas have an
impact on the average rate of return in a capital market. It also examines whether investors …

Theoretical background: The variability of the company's profitability is the result of the
accompanying risk. To compare the profitability of many companies, relative profitability …

The purpose of the paper is to verify the functioning of the Capital Asset Pricing Model
(CAPM) on the Polish capital market both in the classical and downside approaches to risk …

This article analyses the relationship between the volatility and sensitivity measures
determined based on accounting profitability ratios and those calculated based on rates of …

Наиболее широко используемой на практике моделью для оценки ставок
дисконтирования в контексте инвестиций в акционерный капитал является модель цен …