Copernican Journal of Finance & Accounting

2012 - 2020

Current editor(s): Leszek Dziawgo

From Uniwersytet Mikolaja Kopernika
Bibliographic data for series maintained by Miroslawa Buczynska ().

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Volume 9, issue 4, 2020

IMPACT OF MICROFINANCE INSTITUTIONS ON FINANCIAL LITERACY IN NORTH CENTRAL GEO-POLITICAL ZONE NIGERIA pp. 9-25

Ibrahim Majeed Ajibola, Daud Omotosho Saheed and Lukman Adedoyin

CO-EVOLUTIONARY DYNAMICS OF FINANCIAL INCLUSION OF GENERATION Z IN A SUB-SAHARAN DIGITAL FINANCIAL ECOSYSTEM pp. 27-50

Diana Kangwa, Joseph Thokozani Mwale and Junaid M. Shaikh

FACTORS AFFECTING THE ADOPTION OF FINTECH: A STUDY BASED ON THE FINANCIAL INSTITUTIONS IN BANGLADESH pp. 51-75

Nasima Khatun and Marzia Tamanna

A SIMPLE LINEAR TEST OF THE INTEGRATION IN CORPORATE BOND MARKETS pp. 77-85

Ruchira Panda and Dinabandhu Bag

MARKET TIMING ABILITIES OF LARGE-CAP EQUITY MUTUAL FUND MANAGERS: EVIDENCE FROM INDIA pp. 87-99

V. Veeravel and S. Mohanasundaram

RELATIVITY OF INDIAN STOCK MARKET WITH EXCHANGE RATE, GOLD AND CRUDE OIL pp. 101-118

A.N. Vijayakumar

Volume 9, issue 3, 2020

SENTIMENTAL HERDING: THE ROLE OF COVID-19 CRISIS IN THE EGYPTIAN STOCK MARKET pp. 9-23

Mostafa Hussein Abd-Alla

EXAMINING THE LONG MEMORY IN STOCK RETURNS AND LIQUIDITY IN INDIA pp. 25-43

Anju Bala and Kapil Gupta

INTEREST RATE PREDICTABILITY IN SOME SELECTED AFRICAN COUNTRIES pp. 45-60

Hans Patrick Bidias-Menik and Simplice Gaël Tonmo

MODERATING EFFECT OF FIRM SIZE ON CAPITAL STRUCTURE DETERMINANTS: EVIDENCE FROM INDIAN FOOD PROCESSING INDUSTRY pp. 61-81

Rajesh Desai and Jay Desai

MOBILE FINANCIAL SERVICES IN THE CONTEXT OF BANGLADESH pp. 83-98

Md. Humayun Kabir, S.S.M. Sadrul Huda and Omar Faruq

CORPORATE GOVERNANCE AND POST-MERGER PERFORMANCE: EVIDENCE FROM US BANKS pp. 99-113

Amira Neffati, Wided Khiari and Azhaar Lajmi

ROLE OF MICROFINANCE INSTITUTIONS IN FINANCING MICRO AND SMALL ENTERPRISES IN ETHIOPIA pp. 115-130

Betgilu Oshora, Maria Fekete-Farkas and Zoltan Zeman

DETERMINATION OF THE BENEFITS AND RISKS OF PEER-TO-PEER (P2P) LENDING: A SOCIAL NETWORK TEORY APPROACH pp. 131-143

Nadia Nahar Purkayastha and Şule Erdem Tuzlukaya

BOARD DILIGENCE AND FINANCIAL PERFORMANCE: EVIDENCE FROM NIGERIAN DEPOSIT MONEY BANKS pp. 145-160

Wasiu Abiodun Sanyaolu, Babatunde Titus Adejumo and Idris Kadiri

TIME-SERIES AND CROSS-SECTIONAL MOMENTUM IN INDIAN STOCK MARKET pp. 161-176

Simarjeet Singh and Nidhi Walia

Volume 9, issue 2, 2020

FOR A NEW METHOD OF CALCULATING THE DISCLOSURE INDEX pp. 9-24

Hedi Baazaoui

LINEAR AND NON-LINEAR GRANGER CASUALITY BETWEEN FOREIGN DIRECT INVESTMENT AND ECONOMIC GROWTH: EVIDENCE FROM INDIA pp. 25-44

Ishfaq Hamid and Pabitra Jena

BANK CREDIT ACCESSIBILITY AND PERFORMANCE OF SMES IN KWARA STATE, NIGERIA: A PLS-SEM ANALYSIS pp. 45-64

Mubaraq Sanni, Lukman Adebayo Oke and Idayat Titilayo Alayande

DETERMINANTS OF INFORMAL ECONOMY ESTIMATION IN ETHIOPIA: MULTIPLE-INDICATORS, MULTIPLE-CAUSES (MIMIC) APPROACH pp. 65-86

Sintayehu Tulu Wondimu and Mathewos Woldemariam Birru

Volume 9, issue 1, 2020

SUSTAINABILITY REPORTING AND FIRM PERFORMANCE IN DEVELOPING CLIMES: A REVIEW OF LITERATURE pp. 9-29

Hope Osayantin Aifuwa

INNOVATION IN FINANCIAL SERVICES: THE CASE OF BANGLADESH pp. 31-56

S.S.M. Sadrul Huda, MD. Humayun Kabir, Nurun Naher Popy and Sunny Saha

BOARD CHARACTERISTICS AND THE LIKELIHOOD OF FINANCIAL STATEMENT FRAUD pp. 57-76

Muhammed Lawal Subair, Ramat Titlayo Salman, Ayodeji Fatai Abolarin, Abdulrasheed Taiwo Abdullahi and Akeem Sisofa Othman

FINANCIAL INNOVATION, RISK MANAGEMENT, AND BANK PERFORMANCE pp. 77-100

Ghazi Zouari and Imen Abdelmalek

Volume 8, issue 4, 2019

THE IMPACT OF ICT ON TAXATION: EVIDENCE FROM OYO STATE pp. 7-25

Adegbite Adejare, Mustapha Bojuwon and Adenike Foluke Adegbite

CHOOSING EQUITY AS A SOURCE OF FINANCE: PERCEPTION OF SME PROMOTERS pp. 27-46

Ansita Aggarwal and Satya Ranjan Acharya

IMPACT ON CAPITAL STRUCTURE DECISION MAKING: INDIAN MEDIUM-SIZED FOOD INDUSTRY ANALYSIS pp. 47-60

Ansita Aggarwal and Satya Ranjan Acharya

ACCOUNTING INFORMATION AND LENDING DECISION: DOES SUSTAINABILITY DISCLOSURE MATTER? pp. 61-89

Hope Aifuwa, Musa Saidu, Osaruese Cynthia Enehizena and Albert Osazevbaru

OPTIMAL CONTROL THEORETIC APPROACH TO INVESTMENT IN DOCTORS pp. 91-111

Mustafa Akan

INFORMATION CONTENT OF STOCKS IN CALL AUCTION OF SHORTER DURATION IN EMERGING MARKET pp. 113-132

Dinabandhu Bag

CAPITAL STRUCTURE AS DETERMINANT OF FINANCIAL PERFORMANCE: REVIEW OF LITERATURE pp. 133-148

Jay Desai and Rajesh Desai

ESTIMATING HEDGING EFFECTIVENESS USING VARIANCE REDUCTION AND RISK-RETURN APPROACHES: EVIDENCE FROM NATIONAL STOCK EXCHANGE OF INDIA pp. 149-169

Mandeep Kaur and Kapil Gupta

ASSESSMENT OF THE ENVIRONMENTAL POLLUTION DETERMINANTS IN THE ECONOMY SECTORS OF LITHUANIA pp. 171-184

Astrida Miceikienė, Daiva Rimkuvienė and Kristina Gesevičienė

DETERMINANTS OF THE PROFITABILITY OF COMMERCIAL BANKS IN ETHIOPIA pp. 185-201

Muktar Abdela Shifa, Kenenisa Lemmi Debela and Endalew Gutu Tarfa

Volume 8, issue 3, 2019

THE TRANSFORMATION OF THE CORPORATE GOVERNANCE MODEL: A LITERATURE REVIEW pp. 7-47

Adnan Atm and Nisar Ahmed

THE CHARACTERISTICS OF TOP MANAGMENT AND FIRM’S EARNINGS MANAGEMENT: THE EVIDENCE FORM THAILAND pp. 49-74

Rojana Khunkaew and Yang Qingxiang

EVALUATING VOLTALITY PERSISTENCE OF STOCK RETURTN IN THE PRE AND POST 2008-2009 FINANCIAL MELTDOWN pp. 75-94

Kamaldeen Ibraheem Nageri

AN EMPIRICAL ANALYSIS OF CORPORATE CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE OF LISTED CONGLOMERATES IN NIGERIA pp. 95-114

Lukman Adebayo Oke, Daud Omotosho Saheed and Yusuf Olamilekan Quadri

Volume 8, issue 2, 2019

AN EVALUATION OF THE EFFECT OF TAXATION POLICY ON INFLATION IN NIGERIA pp. 7-23

Adegbite Adejare

THE IMPACT OF INTANGIBLE FACTORS ON PROFITABILITY: EVIDENCE FROM CORPORATIONS TRADED AT MUSCAT SECURITIES MARKET IN OMAN pp. 25-47

Mike Onder Kaymaz, Ilker Yilmaz and Ozgur Kaymaz

INTEGRATION OF FINANCIAL RISKS WITH NON FINANCIAL RISKS: AN EXPLORATORY STUDY FROM PAKISTANI CONTEXT pp. 49-65

Syed Alamdar Ali Shah

INVESTOR’S STOCK SELECTION DECISION: INFLUENCE OF PROFITABILITY, COMPANY SIZE, AND RAROC pp. 67-86

Tigor Sitorus and Kendo Yuganda

ANALYSIS OF THE RELATIVE IMPACT OF MONETARY AND FISCAL POLICIES ON ECONOMIC GROWTH IN ETHIOPIA, USING ARDL APPROACH TO CO-INTEGRATION: WHICH POLICY IS MORE POTENT? pp. 87-115

Tekilu Tadesse and Tesfaye Melaku

Volume 8, issue 1, 2019

THE USAGE OF MOBILE BANKING APPLICATIONS IN POLAND: EMPIRICAL RESULTS pp. 9-25

Mikołaj Borowski-Beszta and Anna Kiermas

THE TENDENCY OF HOUSEHOLDS TO INVEST IN AN ECOLOGICAL MODERNIZATION OF THE UTILIZED HEATING SOURCES pp. 27-58

Maciej Chodziński

CAN MANDATORY DIVIDEND POLICY REDUCE THE AGENCY COST OF LISTED COMPANIES? MODEL ANALYSIS AND EMPIRICAL TEST IN CHINA pp. 59-101

Qin Hailin and Zhang Jingxu

THE EFFECT OF SOCIAL CAPITAL ON OPERATIONAL PERFORMANCE: RESEARCH IN BANKING SECTOR IN ERBIL pp. 103-124

Ahmed Abdulqader Hamad, Şule Tuzlukaya and Erdem Kırkbeşoğlu

TRADIOTIONAL FISCAL DEVICES IN POLNAD AND THE CONCEPT OF THEIR MODERNIZATION pp. 125-138

Marta Jakubowska

Volume 7, issue 4, 2018

THE SOCIAL BACKGROUND OF BREXIT pp. 9-29

Ahmed L.M. Ahmed

FINANCIAL STABILITY OF LOCAL GOVERNMENT UNITS – LEGAL AND ECONOMIC APPROACH pp. 31-45

Małgorzata Cilak

WEALTH MANAGMENT MARKET IN CHINA OPPORTUNITIES AND CHALLENGES pp. 47-57

Tomasz Dziawgo

CROSS-SELLING AND UP-SELLING IN A BANK pp. 59-70

Julia Kwiatkowska

STOCK MARKET INDICES AS A MEASURMENT TOOL FOR PROFITABILITY OF CORPORATE SOCIAL RESPONSIBILITY ACTIVITIES pp. 71-86

Anna Laskowska

CRYPTO CURRENCY – A NEW CHALLENGE FOR THE ECONOMY OF GEORGIA pp. 87-97

Eka Lekashvili and Lela Mamaladze

THE USEFULNESS OF FINANCIAL REPORTING FOR FINANCIAL INSTRUMENTS IN THE DECISION-MAKING PROCESSES OF INDIVIDUAL INVESTORS pp. 99-113

Jarosław Pawłowski

THE UNIQUE OPPORTUNITIES OF ACCOUNTING TO PROMOTE TRANSPARENCY OF ECONOMIC PROCESSES pp. 115-125

Tetyana Slyozko, Lyudmila Kurilo and Oleksandra Mazina

Volume 7, issue 3, 2018

CORPORATE SOCIAL AND ENVIRONMENTAL DISCLOSURES AND MARKET VALUE OF LISTED FIRMS IN NIGERIA pp. 9-28

Okwy Peter Okpala and Oluwamayowa Olalekan Iredele

THE JOINT EFFECT OF BORROWER TARGETED MACROPRUDENTIAL INSTRUMENTS AND CAPITAL REGULATIONS ON PROCYCLICALITY OF LOAN-LOSS PROVISIONS pp. 29-53

Małgorzata Olszak, Sylwia Roszkowska and Iwona Kowalska

PROPAGANDA OF SUCCESS IN THE AREA OF THE STATE’S SOCIAL AND ECONOMIC POLICY pp. 55-70

Dariusz Piotrowski

INNOVATIVENESS OF THE POLISH ECONOMY IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT pp. 71-88

Wiesława Ziółkowska

Volume 7, issue 2, 2018

MANAGING SOLID URBAN WASTE IN ITALY: AN ECONOMIC, FINANCIAL, AND ENVIRONMENTAL PERFORMANCE ANALYSIS pp. 9-28

Francesca Bartolacci, Michela Soverchia and Ermanno Zigiotti

THE MACROECONOMIC DRIVERS OF HOUSEHOLD DEBT-TO-INCOME RATIO: AN EVIDENCE FROME THE OECD COUNTRIES pp. 29-41

Piotr Bolibok

DIVIDEND PRACTICES IN LISTED BANKS OF BANGLADESH pp. 43-61

Mohammad Shahidul Islam

FINANCING THE SOLAR ENERGY MARKET THROUGH THE USE OF SECURITIZATION – THE CASE OF THE UNITED STATES pp. 63-76

Maciej Pawłowski

MATHEMATICAL MODEL FOR THE EVOLUTIONARY DYNAMIC OF INNOVATION IN CITY PUBLIC TRANSPORT SYSTEMS pp. 77-98

Hernán Darío Toro-Zapata and Gerard Olivar-Tost

THE INITIAL COIN OFFERING – CHALLENGES AND OPPORTUNITIES pp. 99-110

Anna Wiśniewska

THE SIGNIFICANCE OF THE GRI (GLOBAL REPORTING INITIATIVE) STANDARD IN REPORTING OF ENVIRONMENTAL INFORMATION. THE ANALYSIS OF POLISH BANKING SECTOR IN THE FACE OF REGULATORY CHANGES pp. 111-125

Justyna Zabawa

Volume 7, issue 1, 2018

PRINCIPLES OF SUPPORT FOR THE COMMON GOOD SERVICES CO-FINANCED FROM PUBLIC FINANCIAL MEANS pp. 9-19

Magdalena Kogut-Jaworska

USING ACCOUNTING INFORMATION FOR STRATEGIC DECISION-MAKING IN A MULTI-SEGMENTED COMPANY pp. 21-33

Lyudmila Mihaylova and Emil Papazov

CSR IN AMERICAN BANKING SECTOR pp. 35-50

Tomasz Murawski

INDIVIDUAL INVESTORS ON THE FINANCIAL MARKET IN POLAND pp. 51-66

Jarosław Pawłowski

ACCELERATORS FOR STARTUPS IN EUROPE pp. 67-81

Anna Serwatka