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Self-presentation. Enterprise impression management as part of external reporting

100%
Jaworska E., Bucior G.
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
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2017
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issue 474
150-159
EN
The way companies communicate with stakeholders is, among others, sharing of annual reports containing information on the corporate’s performance. The companies can present financial and non-financial information in a way that will serve their interests, using a variety of narratives. The aim of the study is to present the issues of impression management in the company’s financial reporting and the management strategies used to create the desired image. The method used was an analysis of available literature. The authors were primarily interested in the published research on: (1) the relationship between the following concepts: impression, image, reputation, self-presentation (2) impression management essence (3) impression management strategy in external reporting (4) directions of impression management usage in accounting and reporting. The study is a theoretical basis for further research covering the conduct of Polish companies in the context described.
2
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Dopłaty do kapitału spółki z ograniczoną odpowiedzialnością – aspekt bilansowy i podatkowy

100%
Kotyla C., Bucior G.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 1
183-195
EN
One method of increasing assets in a company with limited liability is the additional payment made by the partners. The special nature of this method to raise capital is to have the specific features of the contributions towards the share capital and loans. Register in the books of the operations of payments should take into account the specifics. It is also important in this context, how these subsidies are used. Errors in this regard may be the causes significant distortion in the presentation of the financial state in the financial statements.
3
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Kurs faktycznie zastosowany przy ustalaniu różnic kursowych

100%
Kotyla C., Bucior G.
Zarządzanie i Finanse
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2014
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vol. 2
221-236
PL
W opracowaniu przedstawiono rachunkowe i podatkowe zasady ustalania różnic kursowych, ich różnice oraz podobieństwa. Szczególny nacisk położony został na zmianę zasad, która wprowadziła do obydwu tych obszarów pojęcie kursu faktycznie zastosowanego, czego konsekwencją była pewna niejednoznaczność oraz problemy interpretacyjne. Problemy te spowodowały sprzeczne stanowiska organów skarbowych, organów orzekających w sprawach skarbowych oraz biegłych rewidentów podczas badania sprawozdań finansowych.
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