摘要：The aim of the article is to investigate the values of EPS and its determinants in listed manufacturing companies in selected Central and Eastern Europe countries, including Poland. Empirical research was conducted for 110 public enterprises from Poland, Lithuania, Latvia, Slovakia and Slovenia. There were statistically significant differences in values of EPS in companies from selected Central and Eastern Europe countries. The impact of the following factors on EPS has been analyzed: liquidity, capital intensity, asset turnover, debt ratio, risk, application of IFRS, size of economic entity, company age, growth opportunities, international activity, concentration of market share and market share. The most important factors were as follows: size of economic entity, international activity, application of IFRS and debt ratio. In the article the author used the following statistical methods: structure analysis, analysis of correlation, regression analysis and mathematical statistics methods – selected nonparametric tests. The article pre?sents one of the first empirical results regarding EPS values and their determinants in manufacturing companies in selected Central and Eastern Europe countries.
其他摘要：Celem artykułu jest próba oceny kształtowania się wartości wskaźnika EPS oraz jego determinantów w giełdowych spółkach produkcyjnych w wybranych państwach Europy Środkowo-Wschodniej, w tym Polski.Badania empiryczne przeprowadzono na podstawie 110 publiczn
关键词：EPS;financial factors;non-financial factors;Central and Eastern Europe;manufacturing companies
