Determining the value of an enterprise on the example of two leading Ukrainian banks

Yaroslav Yeleyko; Oksana Yarova; Petro Garasyim

doi:https://doi.org/10.59139/ws.2023.07.3

Yaroslav Yeleyko Ivan Franko National University of Lviv, Institute for Historical Research; Uniwersytet Jana Kochanowskiego w Kielcach, Wydział Prawa i Nauk Społecznych / Jan Kochanowski University of Kielce, Faculty of Law and Social Sciences. ORCID: https://orcid.org/0000-0002-2200-8447 , Oksana Yarova Ivan Franko National University of Lviv, Department of Theoretical and Applied Statistics. ORCID: https://orcid.org/0000-0002-6284-1193 , Petro Garasyim Uniwersytet Jana Kochanowskiego w Kielcach, Wydział Prawa i Nauk Społecznych / Jan Kochanowski University of Kielce, Faculty of Law and Social Sciences. ORCID: https://orcid.org/0000-0001-5282-8799 Wiadomości Statystyczne. The Polish Statistician, vol. 68, 2023, 7, s. 53-62 Opublikowano online: 31 lipca 2023 DOI https://doi.org/10.59139/ws.2023.07.3 Sposób cytowania: Yeleyko, Y., Yarova, O., Garasyim, P. (2023). Determining the value of an enterprise on the example of two leading Ukrainian banks. Wiadomości Statystyczne. The Polish Statistician, 68(7), 53–62. https://doi.org/10.59139/ws.2023.07.3.

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ARTYKUŁ

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STRESZCZENIE

The paper addresses the issue of determining the precise value and the financial prospects of enterprises subject to sales or purchase by investors. In order to illustrate the process of calculating the value of a company, the article analyses the financial condition and capital of the two largest Ukrainian banks, i.e. PrivatBank and Oschadbank. The aim of the study is to compare the values of these enterprises on the basis of statistical criteria. The statistical and comparative analysis of the aforementioned entities covering the years 2015–2021 was carried out using the following indicators: total assets, total liabilities, total capital, net interest income, profit before tax, annual net profit and total aggregate annual income. The study was based on data available in the banks’ financial reports. The study method consisted in statistical analysis, correlation and multiple regression. The research determined the value of both banks, indicating that PrivatBank outperforms Oschadbank in this respect.

SŁOWA KLUCZOWE

bank, value of an enterprise, total asset, net profit, correlation, multiple regression

JEL

C10

BIBLIOGRAFIA

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