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Neutralność jako ważna cecha sprawozdania finansowego?

100%
Wójtowicz P.
Studia Ekonomiczne
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2014
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vol. 201
424-432
EN
The aim of the paper is to give the answer to the question whether neutrality is practically attainable and its critical evaluation as an element of faithful representation. The question is if possible lack of neutrality means earnings management? Estimation of value is an inevitable element of financial statement preparation and quality of estimation done by the manager depends on his or her information, professional experience, attitude toward risk and many other factors. It means that income earned by the business unit, as an accrual category, is always managed to some extent. Since estimation of income is inevitable, markets are not perfect and not fully efficient neutral income does not exist. Accounting income is the basis for evaluation of economic profitability. It seems that neutrality proposed by IASB and FASB is impossible to achieve and even may harm some stakeholders.
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Wpływ polityki rachunkowości w obszarze aktywów obrotowych na treść informacyjną sprawozdań finansowych- wybrane problemy

100%
Głębocka M.
Studia Ekonomiczne
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2014
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vol. 201
72-85
EN
Under the conditions of globalization, increasing competition requirements in terms of quality, timeliness of information recognized by the accounts are constantly increasing. Accounting focuses attention on faithful and reliable reflecting the material and financial position. The basic form of communication with the outside companies is financial statements. The usefulness of the information contained in these reports is dependent on the correct selection accounting rules. Accounting policy is determined by the provisions of the accounting law and the general accounting principles that determined organization of accounting in the company. The task of accounting policy is to safeguard the interests of the company and meet the information needs of internal and external users of accounting information to be provided by the customer in the form of financial statements. The main purpose of the article was to present the impact of accounting rules in the area of the current assets in the financial result and the content of the financial statements.
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Zakładowy plan kont jako element polityki rachunkowości wpływający na prezentację wyniku finansowego jednostki

100%
Babuśka E. W.
Studia Ekonomiczne
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2014
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vol. 201
36-47
EN
Chart of accounts is important part of accounting policy for each company. With it you can prepare reliable financial statements of the company in order to obtain a true and fair view of it. In the end, thanks to this chart of accounts is possibile to properly present the financial result of the company's activities.
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Polityka rachunkowości w zakresie rezerw na zobowiązania i jej znaczenie w kształtowaniu wyniku finansowego

100%
Poniatowska L.
Studia Ekonomiczne
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2014
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vol. 201
255-265
EN
The article deals with the issue of accounting policy in the area of provisions for liabilities in terms of the shaping of the financial result. The purpose of this article is to present the possibilities of the use of provisions as a tool for shaping the financial result. Provisions due to the fact that they are category affecting earnings in each segment to determine, creates great potential for use their as an instrument of its creation. The method of critical analysis of literature and accounting standards were used to prepare this article.
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Wpływ luki informacyjnej na modyfikacje ujawnień informacji o wyniku finansowym- wyniki badań brytyjskich spółek publicznych należących do indeksu FTSE 100

100%
Śnieżek E., Wiatr M.
Studia Ekonomiczne
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2014
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vol. 201
250-262
EN
The asymmetry of information, considered in the context of financial reporting, is reflected in the formation of a number of assessment' gaps, which together are known as the information gap. Modern methods of the financial results' presentation intensify the formation of that kind of information gap. The research among FTSE 100 companies showed that public companies listed on one of the major stock market in the world leads the new trails in financial reporting in the scope of additional disclosures on the financial result. Some disclosures comes from the timeless German balance sheet theories, which is exemplified by the Wilhelm Osbahr' balance sheet theory
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Ewolucja rachunku wyników w kontekście interesu właścicieli

100%
Emerling I.
Studia Ekonomiczne
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2015
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vol. 245
82-91
PL
Współczesny nurt rachunkowości pokazuje wiele nowych założeń, które poczynione zostały z myślą o dostarczeniu precyzyjnych informacji dla rynków finansowych. Wbrew nadrzędnej zasadzie o wyższości treści nad formą sformułowanej w koncepcyjnych założeniach raportowania finansowego często proponowane rozwiązania nie mają wytłumaczenia ekonomicznego i logicznego, powodują natomiast różne skutki finansowe i wpływ na wyniki przedsiębiorstw oraz obraz sytuacji ekonomicznej przedstawiony w sprawozdaniu finansowym. Celem artykułu jest przedstawienie genezy i ewolucji bardzo ważnego sprawozdania, jakim jest rachunek zysków i strat według rozwiązań polskich i międzynarodowych oraz przedstawienie podobieństw i różnic w jego ujęciu według rozwiązań krajowych i międzynarodowych. Przyjęte w artykule metody badawcze opierają się na studiach literatury, przeglądzie aktów prawnych, zastosowaniu metody porównań oraz wnioskowaniu.
EN
The modern trend shows a lot of new accounting assumptions that have been made in order to provide accurate information for the financial markets. Contrary to the overarching principle of reality over appearance formulated in the conceptual assumptions of financial reporting often proposed solutions do not have to explain economic and logical, but they cause different financial implications and impact on the performance of enterprises and economic picture of the situation presented in the financial statements. The aim of the article is to present the genesis and evolution of the very important report which is the income statement according to Polish and international solutions and to present the similarities and differences in the recognition at national and international solutions. Adopted in the article research methods are based on literature studies, review of legal acts, the method comparison and inference.
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Wpływ przyjętej metody wyceny papierów wartościowych dłużnych na wynik finansowy banku

100%
Wielgórska-Leszczyńska J.
Studia Ekonomiczne
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2014
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vol. 201
404-413
EN
Financial instruments, including debt securities represent an important group of the bank's assets. The bank classifies purchased debt securities into a specific category, taking into consideration the purpose of a particular security (benefit gained in the short or long term). This classification is made for the needs of valuating financial asset after initial recognition, that is valuation at the balance sheet date and recognition of the valuation effects (gains and losses) in the books of accounts as well as their presentation in the financial statements. Therefore, in the essay it has been demonstrated that the valuation method of debt securities adopted by the bank affects financial result. Particularly important is their valuation at amortized cost using the effective interest rate in the context of introduction (IFRS 9) of the new model of valuation and new method of impairment calculation based on expected losses rather than losses incurred, as it was previously. Reclassification of debt securities (due to changes in the business model) measured at fair value as well as at amortized cost, is also relevant for the financial result.
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Determinants of the financial performance of firms listed at the Nairobi Securities Exchange

100%
Ayako A., Githui T., Kungu G.
Perspectives of Innovations, Economics and Business
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2015
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vol. 15
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issue 2
84-94
EN
This study analyzed the factors affecting the performance of 41 non-financial companies listed on the Nairobi Securities Exchange (NSE) using panel data over the period 2003 to 2013. A Hausman test results suggested the application of a random effects model for ROA and a fixed effects model for ROE. The empirical results of the estimation of both ROA and ROE show that corporate governance was statistically significant in determining the performance of firms and it had the expected sign (Positive). The leverage of the firm also had the expected negative sign and was statistically significant in explaining the performance of companies. Firm size and liquidity were however found to be statistically insignificant in determining the performance of these firms. Consistent with previous studies, the study concluded that board size, board independence and liquidity are key determinants of a firm’s financial performance. Consequently, the study recommends that a firm should ensure optimal board size, board independence (i.e increase the number of non-executive directors and sound liquidity management.The study recommends comparative studies to be undertaken on the factors influencing the financial performance of the financial and non-financial companies listed at the Nairobi securities exchange as well as those not listed. In addition, it recommends that further studies could be extended to analyze the factors affecting the performance of companies at cross-country level such as within the East African Community.
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Metody badania wielkości zmian wyniku finansowego w bankach na przykładzie Fortis Bank Polska S.A.

100%
Gorzelny-Plesińska J., Żukowska A.
Zeszyty Naukowe Wyższej Szkoły Ekonomii i Informatyki w Krakowie
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2008
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issue 4
33-52
PL
Omówiono zasady ustalania wyniku finansowego w banku. Przedstawiono przychody i koszty we wzorcowym planie kont. Scharakteryzowano przychody i koszty banku i ich strukturę oraz poziom wyniku finansowego banku i jego ujęcie w rachunku zysków i strat. Szczegółowej analizie poddano wynik finansowy uzyskany w latach 2005-2006 przez Fortis Bank Polska S.A.
EN
This paper is devoted to the explanation of the rules of calculating profits in financial intermediary, namely bank. Calculating profits in a bank deserves a special interest because it is based on special regulations different from those which pertain to other financial intermediaries. In the first part of the paper revenues and costs are being considered. Two types of accounts are distinguished: profit and loss accounts and balance accounts. In the second part of the paper the mechanism of calculating profits in banking institution is explained. In details we discuss the levels of profit and loss account as well as the sources of revenues and types of costs bear by banking institution. Parts three and four are devoted to the explanation of the main concepts of the elements constituting profit and loss account as well as to the detailed description of revenues and costs of Fortis Bank in the period of 2005-2006. In part five the subject of analysis is profit and loss account of Fortis Bank. In a summary we are showing the general macroeconomic situation in Poland in the period of 2005-2006 and its impact on the financial position of Fortis Bank. (original abstract)
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Millennials’ willingness to pay for socially responsible investment and its institutional and individual antecedents – evidence from Italy, Poland, and Ukraine

100%
Doś A., Foltyn-Zarychta M., Matteo M., Shkura I.
Journal of Banking and Financial Economics
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2023
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issue 1(19)
137-159
EN
The readiness to sacrifice profit while making socially responsible investments among millennials, as future investors and managers, was examined. Specifically, a multi-level perspective on willingness to pay for socially responsible investment was assumed to understand how nationality, personal values and investment knowledge affect millennials’ readiness to sacrifice profit to achieve sustainability goals. Using survey data of 521 business students from Italy, Poland and Ukraine, it is showed that a considerable share of millennials prefer social and environmental performance of investment over financial return and that their nationality is the most powerful factor in explaining willingness to pay for socially responsible investment along with their sensitivity to environmental issues that takes the leading role among all personal values motivating investors to accept lower rates of return. The results can be relevant for financial institutions aiming at developing socially responsible investment products. Policy implications of the results are insights into nationality-related tensions while Europe-wide regulation of socially responsible investment could enter into force.
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Niewypłacalność zawodowych klubów piłki nożnej

84%
Wyszyński A.
Ekonomista
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2021
|
issue 1
142-166
PL
Celem badania było określenie ryzyka niewypłacalności i ocena współzależności pomiędzy wskaźnikami ryzyka a ich determinantami (czynnikami) klubów ekstraklasy piłki nożnej w Polsce w latach 2017-2019. Badania podzielono na dwa etapy. W pierwszym określono ryzyko niewypłacalności w znaczeniu finansowym, prawnym i rachunkowym. W drugim na podstawie przeglądu literatury i dostępnych danych zidentyfikowano determinanty ryzyka niewypłacalności zawodowych klubów piłki nożnej oraz przeprowadzono ocenę korelacji pomiędzy wskaźnikami a czynnikami ryzyka. Z przeprowadzonej analizy wynika, że kluby piłki nożnej ekstraklasy funkcjonowały w warunkach niewypłacalności, a w niektórych stan niewypłacalności miał charakter trwały. Badanie potwierdziło wnioski z przeglądu dotychczasowej literatury, iż przychody ze sprzedaży netto oraz wyniki sportowe są pozytywnie skorelowane z ryzykiem niewypłacalności. Obserwowane zależności są typowe dla większości zawodowych klubów piłki nożnej na świecie i nie budzą wątpliwości. Zastrzeżenia budzi jednak gospodarka finansowa klubów. Środki finansowe uzyskiwane z działalności finansowej są wykorzystywane przez kluby nie do rozwoju i wzrostu wartości spółki, lecz do utrzymania płynności finansowej w celu przetrwania.
EN
The aim of the article was to estimate the risk of insolvency and the interdependence between risk indicators and their determinants (factors) in the clubs of the major football league in Poland in the years 2017-2019. The research included two stages. In the first stage, insolvency risk was calculated in the financial, legal and accounting sense of the term. In the second stage, basing on the review of literature and available data, determinants of insolvency risk for professional football clubs were identified and correlation was calculated between the risk indicators and risk factors. The results show that the football clubs of the premier league were functioning in the conditions of insolvency, and in several clubs the state of insolvency was permanent. The research confirms the conclusions drawn from the literature review that net sales revenues and sport results are positively correlated with the insolvency risk. These relationships are typical for most professional football clubs in the world and are easy to explain. Reservations may be raised against the financial management of the clubs. Financial means obtained by the clubs from their financial activity are used not for the development of the company and raising its market value, but for maintaining financial liquidity in order to survive.
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Polityka rachunkowości w zakresie nieruchomości inwestycyjnych

84%
Tkocz-Wolny K.
Studia Ekonomiczne
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2014
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vol. 201
379-392
EN
A company is in possession of instruments that frequently allow it to shape contents of financial statements independently from real life processes. These instruments arise from the right to choose between two or more solutions allowed by balance sheet saw, to a given accounting problem. The object, which allows for use of such alternative solution, is real estate. Growing interest of entrepreneurs in real estate market exposed novel functions of realty. Profitability as well as location emerged as important factors, besides purely utilitarian function of real estate, enabling it to become an investment opportunity.
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State Aid for Polish Airlines LOT S.A.

84%
Abramowicz A., Ziółkowska K.
Central European Review of Economics & Finance
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2015
|
issue Vol. 10, No 4
91-104
EN
In the article economic effects of the state aid for restructuring of Polish Airlines LOT S.A. in Warsaw granted by the Polish state in 2012 were discussed. Financial situation of PLL LOT in years 2009 to 2012 i.e. in the period before applying for the state aid was also discussed. In the synthetic way restructuring measures and effects of the state aid achieved as a result of the implementation of the Restructuring Plan for years 2013-2015 with use of aid measures were also discussed. Achieved effects and factors that determine the effectiveness of the state aid were presented.(original abstract)
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The Impact of the Internationalization of Polish SMEs on Their Performance

84%
Kraśnicka T., Głód W.
Journal of Economics and Management
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2013
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vol. 13
67-83
EN
The article deals with impact of internationalization on performance of small and medium enterprises. Some characteristics of the internationalization process along with its models are presented. Particular attention is paid to differences between classical models of internationalization and the so-called born global models. In the empirical part, results of the research into a sample of 100 internationalized enterprises functioning in the Silesian Voivodeship are discussed. The results enrich knowledge of internationalization models of Polish enterprises including born global models. The research undoubtedly confirms positive interdependencies between internationalization of small and medium enterprises and their financial and non-financial performance. The results of the research conducted allow for formulating general recommendations for both managers and politicians who are responsible for the overall economic policy.
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Polityka rachunkowości w zakresie prac badawczo-rozwojowych a wynik finansowy

84%
Piotrowska K.
Studia Ekonomiczne
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2014
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vol. 201
244-254
EN
Works of research and development requires incurring costs, that affect the level of financial results in the longer or shorter period of time. The purpose of this article is therefore an attempt to answer the question, what is the role of the accounting policy of works of research and development in the formation of the financial results of the business entity? The article uses an analysis of the literature, regulation of law, economic practice observation and conclusions of the resulting from research in the formulation of principles of accounting policy of works of research and development.
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Wyniki finansowe podmiotów z kapitałem zagranicznym w latach 2000-2011 na tle ogółu przedsiębiorstw w Polsce

84%
Szałucka M., Szóstek A.
Studia Ekonomiczne
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2013
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vol. 155
323-336
EN
The paper presents the selected economic results of entities with foreign capital operating in Poland in years 2000-2011. The analysis was carried out in relation to the economic results of total entities in Poland. It allowed the author to better assess the activities of entities with the foreign capital. The assessment of financial situation was based on profitability indicators (profitability rate of gross turnover, equity capital), financial liquidity indicators and gross profit.
17
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A Performance Ranking of LGUs in Macedonia

84%
Kraja-Sejdini M.
Ekonomia Międzynarodowa
|
2016
|
issue 15
278-298
PL
Zagadnienie wydajności działania jednostek samorządowych w ramach sektora publicznego ostatnio cieszy się coraz większą popularnością, ponieważ samorządom powierza się coraz więcej zadań, wprowadzając jednocześnie ograniczenia budżetowe. Zarządzanie pieniędzmi podatników na tym poziomie staje się zatem coraz większym wyzwaniem. Z kolei coraz bardziej świadome społeczeństwo wywiera na samorządowcach presję, domagając się od nich większej odpowiedzialności i transparentności działań.Celem niniejszego opracowania jest ułatwienie – za pomocą przeanalizowania i znormalizowania wybranych wskaźników finansowych na poziomie lokalnym – władzom samorządowym stworzenia rankingu najbardziej i najmniej efektywnych jednostek samorządowych w Macedonii. Ustanowienie łatwo porównywalnego wskaźnika pozwoli na identyfikację sposobu wydatkowania środków oraz ustalenie, jakie dobre praktyki stosowane są w najbardziej wydajnych jednostkach. Czynnikiem ograniczającym możliwości badania okazała się słaba dostępność danych.Autorka ma nadzieję, że niniejsze opracowanie przyczyni się do zwiększenia zainteresowania opisywanym zagadnieniem badaczy z regionu bałkańskiego, którzy nie poświęcają mu wystarczajaco dużo uwagi. 
EN
Local government performance within public sector performance is coming back because local government is faced with the problem of increased responsibilities under tighter budgets. Therefore, the issues of managing taxpayers’ money more efficiently and effectively still remain a challenge for local government decision makers. In addition, increased social inclusion has created a need for increased accountability and transparency towards local government managers.This paper aims to facilitate decision makers as well as local government officials to offer a ranking system of local government units (LGUs/municipalities) in Macedonia by analyzing and normalizing some of the main financial indicators that make up the final annual accounts of all LGUs in Macedonia. The output of this work is a local government index showing the best and worst performing municipalities in the country. The provision of one aspect of LG government performance allows all local government stakeholders to have an overview of the budget spent as well as identify some best practices by comparatively identifying the practices of the best performing LGUs. However, the data availability has narrowed the scope of this performance ranking.We hope that this study will contribute modestly to the existing literature of the performance in the public sector and specifically in that of the local government sector. There is an increasing interest in studies related to public sector performance. However, this interest has been very little in Balkan Countries.
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Zysk całkowity na tle nośników wartości rynkowej przedsiębiorstwa

67%
Sajnóg A.
Studia Ekonomiczne
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2014
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vol. 198 cz 2
58-73
EN
The main purpose of this study was to examine the role and importance of the comprehensive income, which was introduced to financial reporting in Poland in 2009, in the forming of the market value of listed companies. The major subject of the theoretical- empirical study was to test of the general research hypothesis that stipulated that the comprehensive income create a significant growth potential of market value and is a drivers of the wealth of the shareholders of a listed company. The research comprised joint-stock companies listed on the Warsaw Stock Exchange and included in WIG-30 Index (qualified on 14.04.2014). Empirical data for the study was obtained from the quarterly financial statements (the period from 2009 to 2013), stock market bulletins, as well as information published on the enterprises' websites.
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