Project management and presentation of information in financial statements - company performance measurement or project performance measurement [PDF]
, 2010 The aim of the article is to draw the attention to the problems related to the presentation of the operational result in case of companies realizing projects contained in a financial report.
Kalinowski, Jacek
core +2 more sources
Fiscal Rules and Effective Fiscal Policy [PDF]
, 2012 This article examines and assesses the influence of political factors on the effectiveness of pursuing fiscal policy. These factors usually cause and maintain a high budget deficit and public debt.
Działo, Joanna
core +2 more sources
Tax Non-avoidance as a Missing Piece of the Puzzle in the CSR Agenda in Poland [PDF]
, 2015 The commitment not to engage in tax avoidance – to refrain from using aggressive tax planning techniques – has not become part of the corporate social responsibility agenda in Poland.
Filipczyk, Hanna
core +1 more source
Does the IFRS 16 affect the key ratios of listed companies? Evidence from Poland
International Journal of Management and Economics, 2022 The paper aims to assess the International Financial Reporting Standard (IFRS) 16 “Leases” impact on the lessees’ financial situation. The study was conducted on the financial data for 2018–2019 of 494 companies listed on the Warsaw Stock Exchange using ...
Białek-Jaworska Anna +2 more
doaj +1 more source
Polish local government debt refinance [PDF]
, 2017 O wyborze problematyki refinansowania zadłużenia samorządowego zadecydowało przeświadczenie o niedostatecznym ujmowaniu tego zagadnienia w literaturze przedmiotu, nierzadko jego bagatelizowaniu w odniesieniu do szczebla regionalnego i lokalnego oraz ...
Jurewicz, Daniel
core +2 more sources
The benefits and costs of IFRS implementation in Poland – the investors’ perspective [PDF]
Zeszyty Teoretyczne Rachunkowości, 2017 A number of earlier studies analysed the process as well as the consequences of implementing Interna- tional Financial Reporting Standards (IFRS) in Poland.
Katarzyna Klimczak, Anna Wachowicz
doaj +1 more source
Banking Market Liberalization and Bank Performance: the Role of Entry Modes [PDF]
, 2009 This paper analyzes the evolution in bank performance following the removal of legal restrictions on the entry of foreign banks in three transition economies: the Czech Republic, Hungary, and Poland.
Thi, Ngoc-Anh Vo
core +1 more source
Characteristic of Entities Subject to Corporate Tax and Structural Analysis of State Tax Revenues
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 Today taxes play a very important role, provide financial resources to the state budget and ensure its proper functioning. Taxes are the most important source of state income.
Tomasz Słapczyński
doaj +12 more sources
THE ROLE OF FINANCIAL STATEMENT IN PERFORMANCE MANAGEMENT [PDF]
Modern Management Review, 2016 The essence of financial statements has been used as a background to present the elements of performance management, providing the required characteristics of balance, profit and loss account, additional information, cash flow statement, statement of ...
Alfred SZYDEŁKO, Renata BIADACZ
doaj +1 more source
Impact of European Integration on the Functioning of the Insurance Market in Poland [PDF]
, 2011 The transformation process, that has begun 20 years ago, generated significant changes in the structure and organization of Polish economy. It stimulated development of particular market's segments, especially of the insurance sector.
B. Jasiński +14 more
core +1 more source