Content
December 2020, Volume 25, Issue 4
- 1-15 The Effects of IFRS Adoption on Taxation in Nigerian Manufacturing Companies
by Adegbite Tajudeen Adejare - 16-42 Determinants of the Financing Structure of the Acquiring Companies in the Pre-Merger Period. Results of the Research
by Fałat-Kilijańska Ilona & Gláserová Jana & Luty Piotr & Otavová Milena - 43-54 The Transition to a Data Economy in Financial Services
by Fryczak Jan Makary - 55-65 Financial Strategy and the Process of the Internationalization of Enterprises
by Różański Jerzy & Bogołębska Justyna - 66-74 The Impact of the COVID-19 Pandemic on the Non-Bank Loan Market in Poland
by Waliszewski Krzysztof
September 2020, Volume 25, Issue 2-3
- 1-23 The Factors Affecting Bank Profitability: the Case of Bosnia and Herzegovina
by Alihodžić Almir - 24-40 The Impact of Quarterly Earnings Announcements on Stock Prices
by Jagliński Patryk - 41-54 Performance Persistence and Gamma Convergence in Absolute Return Funds in Poland Over the Period 2011-2018
by Machnik Jadwiga - 55-79 International Remittance Inflows and Import Spending in Nigeria
by Sanusi Gbenga Peter & Oderinde L. Oladele
March 2020, Volume 25, Issue 1
- 1-13 Comparative Analysis of Dividend Payouts by National and International Dividend Companies for the Period 2013-2019
by Jabłoński Bartłomiej - 14-22 Auditing of Company Financial Standing Using Aggregate Measure
by Kowalak Robert - 23-34 Internal Tax Competition: Does this Result in Economic and Investment Growth?
by Paientko Tetiana & Oparin Valeriy & Sarnetska Yana - 35-53 Are Religious Believers Irrational: A Direct Test from an Efficient Market Hypothesis
by Senarathne Chamil W. - 54-77 Endogenous Institutions and Economic Growth: Evidence from China
by Li Zhao & Chu Yujing
December 2019, Volume 24, Issue 4
- 1-9 The Acca Accreditation in Poland – Accounting Educators’ Perspective
by Biernacki Michał & Krasodomska Joanna & Zarzycka Ewelina - 10-26 Usefulness of Comprehensive Income Statement – Preliminary Study on the Example of Companies from the Wig30 Index
by Czajor Przemysław & Druszcz Piotr & Hendryk Michał - 27-44 A Comparability of Information in the Financial Statements of Gaming Companies
by Czerny Małgorzata & Firkowska-Jakobsze Zuzanna & Hońko Stanisław - 45-54 Is the Goodwill Recognised in a Business Combination an Indicator of the Future Profitability of the Combined Company?
by Janowicz Magdalena & Luty Piotr - 55-72 Notions and Expectations Related to Work and Jobs Among First-Year University Students
by Nagy Adrian & Vathy Veronika Liskuné
September 2019, Volume 24, Issue 3
- 1-12 Characteristics and Realization of the Dividend Policy of Companies Quoted on the Warsaw Stock Exchange for the Period 2008-2017
by Jabłoński Bartłomiej - 13-22 SMEs Capital Structure Determinants: Empirical Evidence from Kazakhstan
by Kokeyeva Samal - 23-34 Self-Deception in Financial Decisions
by Maciejasz-Świątkiewicz Marta & Musiał Mateusz - 35-45 Heteroskedasticity in Excess Bitcoin Return Data: Google Trend vs. Garch Effects
by Senarathne Chamil W. & Šoja Tijana - 46-58 Level of Financial Literacy of Academic Youth from Rural Areas in the Visegrad Group Countries
by Szafrańska Monika - 59-71 Protection of Personal Data in the System of Modern Accounting in the Context of the Implementation of the Regulation of the European Parliament and of the EU Council 2016/679 of 27 April 2016
by Świetla Katarzyna
June 2019, Volume 24, Issue 2
- 1-16 R&D Expenditure and the Role of Scientists
by Białek-Jaworska Anna & Dobroszek Justyna - 17-27 The Dividend Policy of Companies Listed on the Warsaw Stock Exchange
by Bogołębska Justyna - 28-45 Performance Changes Around Banks Mergers and Acquisitions: Evidence from Poland
by Budny Katarzyna & Krasodomska Joanna & Świetla Katarzyna - 46-60 The Use of Operational Cash Flow in the Estimation of Accrual-Based Earnings Management
by Comporek Michał - 61-75 Monte Carlo Simulation Approach to Calculate Value at Risk: Application to WIG20 and MWIG40
by Pasieczna Aleksandra Helena - 76-87 Theory and Practice of Innovation Development in the Banking Sector
by Zaleska Małgorzata & Kondraciuk Przemysław
March 2019, Volume 24, Issue 1
- 7-24 Financial Globalisation and Economic Transformation in Africa: Evidence from Nigeria
by Idode Patrick & Sanusi Gbenga - 25-38 Economic Factors in the Process of Calculation of Annuities in Bodily Injury Compensation Claims Under Liability Insurance
by Jędrzychowska Anna & Kwiecień Ilona - 39-50 Cost Analysis in the Audit of Selected Companies in Poland
by Mazurczak-Mąka Anna & Turek-Radwan Monika - 51-73 How to Measure the Economic Integrity of Ibor Panels? A Behavioural Approach
by Mielus Piotr - 74-93 Causality Analysis Between Stock Market Indices
by Sekuła Paweł - 94-114 The Effect of the Changes in Accounting Estimates of the Discount Rate to the Costs on Account of Creating Provisions
by Staszel Anna & Hołda Artur
December 2018, Volume 23, Issue 4
- 9-24 Regulations of the Financial Market in Poland. Equilibrium Vs. Inversion
by Dziawgo Leszek & Dziawgo Danuta - 25-37 Risks in the Investment Activity of Polish Regions
by Filipiak Beata Zofia & Dylewski Marek - 38-49 Expensive and Cheap Funds – Polish Stock Mutual Fund Fees in 2017
by Fraś Alicja - 50-62 Forecasting Currency Risk in an Enterprise Using the Monte Carlo Simulation
by Kaczmarzyk Jan - 63-88 An Evaluation of the Discriminatory Power of Selected Polish Bankruptcy Prediction Models As Part of the Validation Process
by Nehrebecka Natalia - 89-101 The Evolution of the Importance of the True and Fair View (TFV) Principle. The Case of Poland
by Piechocka-Kałużna Agnieszka - 102-117 The Social Impact Bond as a Financial Instrument
by Wiśniewski Marcin
September 2018, Volume 23, Issue 3
- 9-16 Benefits and Inconveniences of the Practical Implementation of Environmental Life Cycle Costing
by Biernacki Michał - 17-33 The Relationship between Reserves and Accruals – With Reference to the Issue of Earnings Management in Public Companies
by Comporek Michał - 34-45 The Measurement of Costs and Results in Supply Chain Management: The Case of Poland
by Dobroszek Justyna - 46-60 A Comperative Study on Managers’ Assessment of the Selected Properties of Internal Reports
by Dobroszek Justyna & Zarzycka Ewelina & Almasan Alina & Circa Cristina - 61-72 Do Polish Accountants Enjoy their Job? Results of a Nationwide Survey “Accountants’ Self-Portrait”
by Hońko Stanisław - 73-83 International Financial Reporting Standard No 15 “Customer Agreements” in the Construction Industry
by Kasperowicz Anna - 84-101 Structure of the Passive Side of a Bank’s Balance Sheet Versus the Pari Passu and No-Creditor-Worse-Off Rules
by Kozińska Magdalena - 102-110 Diagnosis-Related Group Prospective Payment System in Poland – Costs Versus Tariffs: The Case of Inguinal Hernia
by Macuda Małgorzata - 111-121 Impact of Changes in Composition of Exchange Price Index Shares of Listed Polish Companies
by Wańczyk Krzysztof
June 2018, Volume 23, Issue 2
- 9-19 The Convergence of Financial and Management Accounting in Poland
by Kabalski Przemysław & Zarzycka Ewelina - 20-29 Goodwill in the Process of Mergers and Acquisitions in Poland
by Luty Piotr - 30-46 Comparison of Investment Performance Measures Using the Example of Selected Stock Exchanges
by Potrykus Marcin - 47-59 The Impact of Accounting and Tax Law Concerning Borrowing Costs on the Assessment of the Financial Leverage Effect
by Prewysz-Kwinto Piotr - 60-74 Types of Government Deficit in Respect of Fiscal Decision-Making
by Przybylska-Mazur Agnieszka - 75-89 The Educational Role of the Accountants Association in Poland (AAP) After the Deregulating of the Profession
by Świetla Katarzyna - 90-101 Annual Financial Statements, the Importance of Other Comprehensive Income
by Warzocha Grzegorz
March 2018, Volume 23, Issue 1
- 9-21 Adapting International Experience to the Deposit Guarantee System in Ukraine
by Alyeksyeyev Ihor & Mazur Andriana - 22-32 Controlling the Tax Burden of the Enterprise in the Reality of Ukrainian Legislation
by Alyeksyeyev Ihor & Paranchuk Stepan & Chervinska Oksana - 33-48 Transformation of Ownership of the Banking System in Poland and Ukraine: Problems and Prospects
by Alyeksyeyev Ihor & Pozniakova Olena - 49-64 Evaluating the Nexus Between Financial Deepening and Economic Growth: Evidence from Ukraine
by Kondrat Iryna & Kots Olha - 65-74 Role of Banks in Sustainable and Digital Transition
by Ryszawska Bożena - 75-88 Imperfections of Supervisory Prudential Regulations Related to Credit Exposures Secured by Mortgages
by Wiszniowski Edward