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Side effects of fiscal rules: a case of Polish local self‑government

100%
Banaszewska M.
Economics and Business Review
|
2018
|
vol. 4(18)
|
issue 1
86-106
EN
The trend towards decentralization of government activities has prompted an increased interest in sub-national fiscal rules. The paper investigates an ex ante adaptation to the modified subnational fiscal framework. Using a panel of 2,479 Polish municipalities in the years 2011-2013 the aim is to verify the existence of the side effect of the new debt repayment rule. The empirical results show that local government units for which the new rule would have been more demanding than the former generated higher revenues per capita from asset sales.
2

Wpływ zjawisk window dressing i kreatywnej księgowości na obraz sprawozdania finansowego przedsiębiorstwa

71%
Wyrobek J.
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
|
2014
|
issue 4(928)
71-83
PL
Celem artykułu było przedstawienie popularnych w 2013 r. technik poprawiania wizerunku przedsiębiorstwa w sprawozdaniu finansowym jednostki. Publikacja została oparta na wywiadach z przedsiębiorcami oraz analizie literatury z zakresu finansów, uzupełniono ją o analizę wybranych zmian w ustawodawstwie polskim mających na celu przeciwdziałanie wybranym praktykom.
EN
The purpose of the paper is to present financial manipulation techniques that were popular in Poland in 2013. The paper is based on interviews with entrepreneurs and a review of previous papers on this subject. The paper also contains a review of selected new legal regulations in Poland intended to counteract and prevent certain types of fraud described in the paper.
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