DOROTA DOBIJA PDF

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To browse Academia. Skip to main content. By using our site, you agree to our collection of information through the use of cookies. To learn more, view our Privacy Policy. Log In Sign Up. Add Social Profiles Facebook, Twitter, etc. Unfollow Follow Unblock. Komitety rad nadzorczych. Save to Library. Rola, teoria, praktyka. Inwestowanie i kredytowanie more. View on profinfo. Komitety Rad Nadzorczych more. View on ksiegarnia. Research Papers. Location: Warszawa More Info: edited by D.

Dobija i I. More Info: edited by D. Dobija i M. Teoria, praktyka, aspekty behawioralne. Location: Katowice More Info: edited by Z. Extended audit reporting An insight from the auditing profession in Poland more. The audit-reporting model has been on the agenda of researchers and regulators for a long time. The recent regulatory proposals, consultation papers, discussion and research reports on audit reporting have intensified the discussion The recent regulatory proposals, consultation papers, discussion and research reports on audit reporting have intensified the discussion regarding whether the current standard audit report communicates the appropriate information to the users of the report.

The Polish auditing model is an interesting case to study in the context of audit reporting. Poland already has experience in the preparation of an additional report, which is aimed at providing more information to all stakeholders. The paper seeks to address two questions. The first one is to what extent the Polish extended audit report contributes to the reduction of the expectation and information gaps, and the second question is about the possibilities of improvements of the audit report in general.

Based on our interview findings, we conclude that the auditors perceive the audit report to be generally useful for its users. However, analysis of the data provides mixed evidence with regard to the extended audit report. Auditors acknowledge the usefulness of the extended audit report to report on additional issues and concerns but, at the same time, the standard form of the extended audit report as prescribed in the Polish Auditing Standards is found to have little information value to its users.

Information technology investment announcements and market value in transition economies: Evidence from Warsaw Stock Exchange more. View on dx. Building on the Roztocki and Weistroffer c explanatory model, this study examines stock market reactions to announcements of information technology investments in Poland, an emerging market and transition economy.

Based on Based on 68 announcements by companies traded at the Warsaw Stock Exchange in the period to , our study confirms some previously published results, but also shows that specific characteristics of announcements play a more important role than has been commonly assumed.

Our results indicate that investors in Poland react more positively if systems are acquired from global rather than local vendors. Announcements about completed projects are more positively received than announcements about planned or in-progress projects. Furthermore, announcements in Polish, targeted at existing shareholders, are more likely to be received positively than similar announcements released in English, targeting global investors. Dobija, N. Roztocki, HR.

Weistroffer Publication Name: papers. View on aisel. Exploring audit committee practices: oversight of financial reporting and external auditors in Poland.

Aspekty regulacyjne. Rys historyczny. Abstract This study examines stock market reactions to announcements of information technology investments in Poland, an emerging market and transition economy. Based on 66 announcements by companies traded at the Warsaw Stock Exchange in Based on 66 announcements by companies traded at the Warsaw Stock Exchange in the period —, our study confirms some previously published results from studies conducted primarily in highly developed markets, but also shows that specific characteristics of announcements play a more important role than has been commonly assumed.

Abstract: Building on the Roztocki and Weistroffer c explanatory model, this study examines stock market reactions to announcements of information technology investments in Poland, an emerging market and transition economy. Based on Value relevance and the development of accounting regulation and market institutions in a transition economy: case of Poland more. Abstract: The purpose of this paper is first to examine if financial intermediaries such as banks and venture capitalists use information on intellectual capital IC in their financing decisions related to small, knowledge-intensive, Abstract: The purpose of this paper is first to examine if financial intermediaries such as banks and venture capitalists use information on intellectual capital IC in their financing decisions related to small, knowledge-intensive, entrepreneurial firms, and second how this information is used in their financing decisions.

We use survey data in case of banks, and interviews in case of venture capital to document differences in the utilization of information of intellectual capital by the two types of financial intermediaries. Substance Over Form? Abstract: The existing body of literature on audit committees focuses on the effectiveness of audit committees in the outsider model of corporate governance.

This research investigation examines audit committees in a setting representing This research investigation examines audit committees in a setting representing the insider model of corporate governance in a transition economy, specifically raising questions about the resources and processes of audit committees. Developments of Corporate Governance in Poland.

Implications for Accounting more. Journal Name: General Accounting Theory. Evolution and Design for Efficiency Publication Date: Contracting for finances by entrepreneurial firms: the use of ICE information by credit analysts and business angels more. The primary purpose of this paper is to examine whether financial intermediaries such as banks and venture capitalists use information on intellectual capital IC in their financing decisions related to small, knowledge-intensive, The primary purpose of this paper is to examine whether financial intermediaries such as banks and venture capitalists use information on intellectual capital IC in their financing decisions related to small, knowledge-intensive, entrepreneurial firms.

The secondary purpose is to establish how these firms use this information in their financing decisions. We use survey data in the case of banks and structured interviews in the case of venture capital to document differences in the use of information about IC by two types of financial intermediaries.

We established that transaction-based lending, as conducted by banks, is characterised by the use of traditional financial indicators with limited use of IC information. Relationship-based lending, as in the case of 'business angels', relies mainly on IC information, especially related to the human capital of managers, with some supplementary use of financial indicators. This paper contributes to the literature on IC by examining the extent to which banks and venture capitalists use information on immaterial assets by documenting the differences and providing recommendations for improvements in the assessment of the creditworthiness of small and medium enterprises SMEs.

View on inderscience. Intellectual entrepreneurship and credit risk assessment: the Polish experience more. By means of a questionnaire survey, this paper ascertains and analyses the use of intellectual capital IC concepts in the process of credit risk assessment.

Traditional financial statements do not present IC information sufficiently, Traditional financial statements do not present IC information sufficiently, also the traditional, physical collateral model cannot be easily applied.

This problem is specially evident in IC-intensive, entrepreneurial firms. Therefore, the question the paper tries to address is: Are credit analysts dealing with SMEs aware of the immaterial part of economy, and if so, do they use such information in their credit decisions? The study focuses on credit analysts in Poland, engaged in the credit risk assessment of SMEs.

The analysis shows, that the use of non-financial information is limited. At the same time, the analysts perceive information about IC relevant for their job, and point out that the current credit risk assessment procedures do not allow for the use of such information.

The recommendation for the improvements of the credit risk assessment process ends the paper. Development of accounting in Poland: Market efficiency and the value relevance of reported earnings more. This paper outlines the evolution of the information environment of the Warsaw Stock Exchange in This paper outlines the evolution of the information environment of the Warsaw Stock Exchange in Poland.

The effect of these developments is then evaluated empirically by testing market efficiency and the association between stock returns and reported earnings of listed corporations from to Results show that the Polish stock market is weak-form efficient for weekly and monthly returns, but not for daily returns. Value-relevance tests show returns are correlated with contemporaneous earnings throughout this period. However there is is no improvement in the value relevance of earnings over time.

View on sciencedirect. Deterministyczna premia za ryzyko? Book chapters. Analiza i interpretacja. More Info: edited by E. Jemielniak i A. Implications for Accounting. Evolution and Design for Efficiency. Perspektywa historyczna i stan obecny.

101 TRUCOS CANINOS DE KYRA SUNDANCE Y CHALCY PDF

Pomiar i sprawozdawczość kapitału intelektualnego przedsiębiorstwa

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Dorota Dobija

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DIE IDEALE MUSLIMA PDF

Purpose: This paper investigates the relationship between the internal governance structure and financial performance of Polish companies. Ensuring diversity of corporate boards has been on the agenda of various regulators on a national and international level as it is generally expected corporate boards that are more diverse will be more competent and more effective monitoring managerial actions, and therefore positively impact company performance. Methodology: This paper uses a sample of companies listed on the Warsaw Stock Exchange and examines the two main compositional features of company supervisory boards independence and experience and their practices by companies. We also investigate the effect of diversity on company performance. As our empirical methodology, we use linear regression analysis.

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