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Raporty okresowe spółek notowanych na rynku regulowanym w Polsce jako podstawowe źródło informacji dla inwestorów

100%
Mazurczak-Mąka A.
Studia Ekonomiczne
|
2013
|
vol. 174
223-235
EN
In the global financial markets companies are facing the growing role of institutional investors and higher activity of individual investors. Interim reports are the primary source of information about the activities of listed companies and their performance results. This paper will discuss the nature and scope of information presented in the quarterly reports, semi-annual and annual reports. New trends in periodic reporting by public companies arising from investors' expectations will be presented. Interim reports should not only present reliable financial data, but also non-financial information that will enable investors to perform a full analysis of current activities and potential of a given company.
2
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Cost analysis in the audit of selected companies in Poland

63%
Mazurczak-Mąka A., Turek-Radwan M.
Nauki o Finansach
|
2019
|
issue vol. 24 no. 1
39-50
EN
The aim of the article is to present the issues related to the work of auditors in the area of cost analysis as an element of the financial statement in an enterprise. Empirical studies were conducted on the basis of the financial statements published by selected companies listed on the NewConnect market in 2017, as well as the audit reports issued for those companies. The partial goals include the assessment of the percentage of certain types of opinions issued by independent auditors reviewing the financial statements of selected companies listed, as well as the identification of the areas regarding costs of activities, which are most often described in the explanations or qualified opinions in the research sample under analysis. The undertaken research are preliminary and in the future should be carried out on a larger research sample divided into industry sectors
3
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Online-only learning during the COVID-19 pandemic. What determines accounting students’ engagement?

51%
Krasodomska J., Zarzycka E., Mazurczak-Mąka A., Turek-Radwan M.
Zeszyty Teoretyczne Rachunkowości
|
2022
|
vol. 46(1)
119-138
EN
Objective: The paper aims to identify the factors that determine accounting students’ engagement in online-only learning during the COVID-19 pandemic. Methodology/research approach: The unified theory of acceptance and use of technology (UTAUT) is used as a theoretical lens. Survey responses provided by accounting students participating in online-only courses at Polish universities between May and June 2020 are analyzed, and regression analysis is employed to verify the research hypotheses. Findings: According to our findings, student effort expectancy and performance signifi-cantly and positively influence their engagement in online-only learning. Age is also significant for student engagement, with younger students being more engaged in online-only learning than older ones. Originality/value: The study contributes to the literature on distance learning as it investigates a relatively unexplored group of students in an unprecedented situation. The paper also proposes new measures to capture UTAUT factors. The findings are also relevant for practice. It seems that after the pandemic, online learning will continue to be used and ensuring student engagement will become more relevant than technological issues, already mastered by both sides of the educational process.
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