Article 2023
Authors / editors: Dawid Dziuba
Published in: Przeszłość Demograficzna Polski
The purpose of this article is to analyze the structural characteristics of the information held in Civil Registry Office records on people reporting the death of an infant. Some fifteen thousand death records held at the CRO in Szczecin (Stettin) at the end of the 19th century w…
DOI: 10.18276/pdp.2023.45-06 · ISSN: 0079-7189
Article 2018
Authors / editors: Hanna Czaja-Cieszyńska
Published in: European Journal of Service Management
The purpose of the article is to analyse and evaluate the degree of development of non-financial information reporting in Poland with particular consideration given to the role of accounting as a generator of information in this scope. The following considerations serve as an inp…
DOI: 10.18276/ejsm.2018.27/1-04 · ISSN: 2450-8535
Article 2018
Authors / editors: Michał Ficenes, Adam Szymko
Published in: Europa Regionum
The goal of this article is to recognize challenges the industry 4.0 lays before the corporate management and members of financial markets, with particular consideration of financial management and risk management aspects. New technologies change business models of enterprises, s…
DOI: 10.18276/er.2018.34-03 · ISSN: 1428-278X
Article 2018
Authors / editors: Magdalena Wójcik-Jurkiewicz, Beata Sadowska
Published in: European Journal of Service Management
The introduction of the obligation to publish non-financial data has been awaited by stakeholders for a long time. This obligation has been in effect since the beginning of 2017 for selected companies listed on the stock exchange, i.e. Public Interest Entities (PIEs). The paper a…
DOI: 10.18276/ejsm.2018.27/2-66 · ISSN: 2450-8535
Article 2018
Authors / editors: Tomasz Zygmański
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The aim of the article is to analyze the reports on the unit's activity, on the example of companies from the WIG-20 index, in terms of the scope of disclosures about information about intellectual capital and their decision-making usefulness.
Design/Methodology/approa…
DOI: 10.18276/frfu.2018.94/1-14 · ISSN: 2450-7741
Article 2018
Authors / editors: Marcin Stępień
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of this article is identification and description of relation of disclosures regarding transfer prices documentation and financial reporting of business entities.
Research methodology – The article contains a monographic research methodology and uses infor…
DOI: 10.18276/frfu.2018.93-11 · ISSN: 2450-7741
Article 2018
Authors / editors: Bogusława Bek-Gaik, Aleksandra Rapacz
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of this article is to discuss the practice of disclosing the business model in integrated reporting (IR – integrated reporting) in practice of Polish listed companies.
Design/methodology/approach– The article uses literature studies, analysis of the conten…
DOI: 10.18276/frfu.2018.92-18 · ISSN: 2450-7741
Article 2018
Authors / editors: Alicja Smuła
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Objective – The article discusses the issue of reporting of seven Polish banks from the WIG30 index (Alior Bank, BZWBK, ING Bank Śląski, mBank, Millennium bank, Bank Pekao SA and PKO Bank Polski) in the scope of integrated reporting and its convergence with IIRC requirements. The…
DOI: 10.18276/frfu.2018.92-36 · ISSN: 2450-7741
Article 2018
Authors / editors: Iwona Matuszyk
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The aim of this article is to present the problems of verification of non-financial information disclosed in the organization's reporting (management commentary, annual report, integrated report, etc.), taking into account current practices in the field of verification …
DOI: 10.18276/frfu.2018.92-09 · ISSN: 2450-7741
Article 2018
Authors / editors: Joanna Błażyńska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose — This article traces the changes in company reporting resulting in preparing an integrated re-port.
Design/Methodology/approach — Analysis of reference works, case study, deduction method and con-clusion synthesis
Findings — The analysis results for annual company rep…
DOI: 10.18276/frfu.2018.94/1-08 · ISSN: 2450-7741
Article 2018
Authors / editors: Piotr Oleksyk
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
The purpose of this article is to identify the most important factors underlying the decision of the need to implement a development project.. This decision should be based on three important ele-ments: analysis of the company's results, forecast of future results and information…
DOI: 10.18276/frfu.2018.94/1-13 · ISSN: 2450-7741
Article 2018
Authors / editors: Edward Nowak
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – the paper’s main objective is to examine the role and utility of information disclosed by companies in financial reports in the estimation of company value, in the light of the conceptual framework adopted in the formulation of the International Financial Reporting Stan…
DOI: 10.18276/frfu.2018.91-07 · ISSN: 2450-7741
Article 2017
Authors / editors: Iwona Matuszyk
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
This publication presents the standard XBRL as an integrated reporting tool. They pointed to the high usability, transparency and ease of use of the data contained in the reports prepared by the XBRL standard. It stressed that the dissemination and development of XBRL notation is…
DOI: 10.18276/frfu.2017.89/1-06 · ISSN: 2450-7741
Article 2017
Authors / editors: Małgorzata Krajewska-Nieckarz, Monika Sobczyk
Published in: Studia i Prace WNEiZ US
The managers show constantly growing appreciation of the Corporate Social Responsibility (CSR) in the company management, due to its advantageous impact on the internal and external environment. They introduce HR policy focused on responsibility towards employees and adjust the c…
DOI: 10.18276/sip.2017.48/2-15 · ISSN: 2450-7733
Article 2017
Authors / editors: Małgorzata Trocka
Published in: Ekonomiczne Problemy Usług
The role of accounting is to provide information about the conditions and processes in the organization. In the era of knowledge-based economy challenge it is to recognition in the system, the information of an intangible nature. The aim of the study is to show the importance of …
DOI: 10.18276/epu.2017.127-29 · ISSN: 1896-382X
Article 2017
Authors / editors: Magdalena Śmiglak-Krajewska, Małgorzata Węgrzyńska
Published in: Ekonomiczne Problemy Usług
The preoccupation with the impact of agricultural activities on the environment gives rise to the need to broaden the scope of disclosures on the biodiversity in the financial statements. Moreover, the diversity of agricultural activities makes it difficult to reflect economic ev…
DOI: 10.18276/epu.2017.127-28 · ISSN: 1896-382X
Article 2017
Authors / editors: Marzena Rydzewska-Włodarczyk
Published in: Ekonomiczne Problemy Usług
The main source of financial information about the activities of the entities is financial reporting. A feature of the information disclosed in the reports, which are prepared in accordance with the provisions of accounting law, is credibility. In order to ensure it, and given th…
DOI: 10.18276/epu.2017.127-22 · ISSN: 1896-382X
Article 2017
Authors / editors: Hanna Sikacz
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of the study is to assess the quality of environmental information in leading integrated reports published by capital groups in Poland. The indicators that have been chosen for the study are in accordance with the GRI guidelines. Design/methodology/approach …
DOI: 10.18276/frfu.2017.1.85-25 · ISSN: 2450-7741
Article 2017
Authors / editors: Edward Nowak
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The aim of this paper is to demonstrate the impact of amendments to accounting regulations on the method of analysing financial statements with a particular use of financial indicators. Methodology – The basic research method applied in the paper is a critical analysis …
DOI: 10.18276/frfu.2017.1.85-24 · ISSN: 2450-7741
Article 2017
Authors / editors: Bogusława Bek-Gaik, Bartosz Rymkiewicz
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – Analysis and assessment of the quality of the practice of business model disclosures contained in the 2015 reports of the public companies listed in the WIG20 index. Design/methodology/approach – The authors analysed the business model disclosures contained in the manag…
DOI: 10.18276/frfu.2017.1.85-17 · ISSN: 2450-7741
Article 2017
Authors / editors: Patrycja Bąk, Mariusz Kapusta, Marta Sukiennik
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Risk management is a very general . May involve various risks may relate to various methods to minimize risk. This article presents selected principles, assumptions , universal guidelines that aim to support and influence the practice of risk management.
DOI: 10.18276/frfu.2017.89/2-29 · ISSN: 2450-7741
Article 2017
Authors / editors: Teresa Maszczak
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – Presenting an inventory as the primary instrument for verifying assets and capital in order to present a true and fair view of the entity’s financial position.
Design/methodology/approach – Analysis of subject literature and legal regulations (national and internationa…
DOI: 10.18276/frfu.2017.88/1-16 · ISSN: 2450-7741
Article 2017
Authors / editors: Łukasz Matuszak, Ewa Różańska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – Presentation of the results of a bibliometric analysis of scienti c publications on CSR reporting, published between 1945 and 2017 in the Web of Science.
Design/methodology/approach – The study used the main methods of bibliometric analysis and was supplemented with Hi…
DOI: 10.18276/frfu.2017.88/1-32 · ISSN: 2450-7741
Article 2017
Authors / editors: Piotr Oleksyk
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of this article is to identify the most important factors underlying the decision of conversion of liabilities into equity. This decision should be based on three important elements: the outcome of the company, forecasts of possible future performance and th…
DOI: 10.18276/frfu.2017.88/1-51 · ISSN: 2450-7741
Article 2017
Authors / editors: Ewa Różańska, Łukasz Matuszak
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – To assess the integrated reporting concept as a new eld of research in accounting using the bibliometric analysis of scientic publications indexed in the Web of Science in the years 1945–2017.
Design/methodology/approach – The study used such methods of bibliometric …
DOI: 10.18276/frfu.2017.88/1-37 · ISSN: 2450-7741
Article 2017
Authors / editors: Bartłomiej Nita
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of the paper is to present the main challenges and dilemmas that should be the subject of academic research in the context of the development of integrated reporting.
Design/methodology/approach – The methodology adopted includes critical analysis and inte…
DOI: 10.18276/frfu.2017.88/1-31 · ISSN: 2450-7741
Article 2017
Authors / editors: Barbara Gierusz, Teresa Martyniuk
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – Purpose of this article is to indicate an importance of different aspects of comparability for usefulness of reporting information.
Design/methodology/approach – This article is based on literature studies and analysis of Polish accounting law.
Findings – Indication …
DOI: 10.18276/frfu.2017.88/1-22 · ISSN: 2450-7741
Article 2017
Authors / editors: Waldemar Gos
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of the study is to assess the rules of the presentation of information about financial results provided by the material and financial plan as well as in the income statement.
Design/methodology/approach – A few research methods were used in the article, i.…
DOI: 10.18276/frfu.2017.88/1-24 · ISSN: 2450-7741
Article 2016
Authors / editors: Sylwia Lorenc, Arkadiusz Kustra
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
The article presents the important role of information system that was considered in the light of sustainable development. This system can be an effective tool for communication with stakeholders. The article shows the need to provide information to all interest groups for which …
DOI: 10.18276/frfu.2016.4.82/2-36 · ISSN: 2450-7741
Article 2016
Authors / editors: Marcin Piasecki
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
The article investigates whether there is a relationship between financial reporting quality, maturity of debt and investment efficiency in companies listed on the Warsaw Stock Exchange. Panel regression was conducted including 167 companies in 2007–2014. The results indicate tha…
DOI: 10.18276/frfu.2016.4.82/2-20 · ISSN: 2450-7741