Copernican Journal of Finance & Accounting

2012 - 2020

Current editor(s): Leszek Dziawgo

From Uniwersytet Mikolaja Kopernika
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Volume 6, issue 4, 2017

THE LEVEL OF SHADOW ECONOMY IN WARMIŃSKO-MAZURSKI AND KUJAWSKO-POMORSKI REGIONS pp. 9-21

Andrzej Buszko

THE ROLE OF CASHLESS TRANSACTIONS IN THE PROCESS OF LIMITING THE SCALE OF THE SHADOW ECONOMY pp. 23-37

Marta Jakubowska

CONTAGION AND DIVERGENCE ON SOVEREIGN BOND MARKETS pp. 39-68

Piotr Jaworski, Kamil Liberadzki and Marcin Liberadzki

THE GREEN BOND AS A PROSPECTIVE INSTRUMENT OF THE GLOBAL DEBT MARKET pp. 69-83

Anna Laskowska

THE INFLUENCE OF ASSET AND PROFITABILITY TOWARD SHARE VALUE: MEDIATION EFFECT OF LIQUID ASSET pp. 85-103

Tigor Sitorus and Denny

Volume 6, issue 3, 2017

VARIABILITY OF ACCOUNTING POLICIES – ADVANTAGES AND DISADVANTAGES pp. 9-19

Julija Bojarenko

LOCALITY AND THE TRANSFER OF FUNDS IN THE COOPERATIVE BANKING SECTOR IN POLAND pp. 21-33

Maria Magdalena Golec

PENSION VALORIZATION METHOD – SELECTED ISSUES pp. 35-46

Anna Kobylińska and Maciej Balcerowski

ECONOMIC ACTIVITY AND SOCIAL DETERMINANTS VERSUS ETREPRENEURSHIP IN SMES – SELECTED ASPECTS pp. 47-61

Joanna Małecka, Teresa Łuczka, Jarmila Šebestová and Roman Šperka

FINANCIAL CONSEQUENCES OF CYBER ATTACKS LEADING TO DATA BREACHES IN HEALTHCARE SECTOR pp. 63-73

Marta Meisner

LOW COST RETIREMENT SOLUTIONS BASED ON ROBO-ADVISORS AND EXCHANGE TRADED FUNDS pp. 75-94

Kamil Nowak

NON-FINANCIAL INFORMATION AND INTEGRATED REPORTING IN THE HOSPITALITY INDUSTRY: CASE STUDY OF CROATIA pp. 95-109

Milena Peršić and Lahorka Halmi

Volume 6, issue 2, 2017

HEAVY-TAILED DISTRIBUTIONS AND THE CANADIAN STOCK MARKET RETURNS pp. 9-21

David Eden, Paul Huffman and John Holman

INVESTMENT PLATFORMS EVOLUTIONS – ETF FUNDS pp. 23-31

Karol Kraiński

CONVERGENCE OF HEALTH EXPENDITURE IN EU 12 AND V4 STATES pp. 33-43

Piotr Kułyk and Łukasz Augustowski

THE ROLE OF THE AMOUNT OF MONEY IN RISK-TAKING pp. 45-58

Viktor Nagy

THE ROLE OF INSTANT PAYMENT SYSTEMS IN THE POLISH ECONOMY pp. 59-69

Dominik Sadłakowski

CREATIVE ACCOUNTING PRACTICIES IN SLOVAKIA AFTER PASSING FINANCIAL CRISIS pp. 71-86

Miroslav Škoda, Tomáš Lengyelfalusy and Gabriela Gabrhelová

Volume 6, issue 1, 2017

AN ANALYSIS OF BROKERAGE RECOMMENDATIONS FOR THE BIGGEST COMPANIES OF WIG20 pp. 9-31

Zbigniew Drewniak

HIGHER EDUCATION FUNDING: COMPARATIVE ANALYSIS OF PORTUGAL AND POLAND PUBLIC SYSTEMS pp. 33-53

Danuta Dziawgo, Isidro Féria and Sandra Saúde

SOCIALLY RESPONSIBLE INVESTMENT IN ASIA pp. 55-65

Justyna Kłobukowska

LEGAL REGULATION OF TOURISM BUSINESS IN GEORGIA pp. 67-76

Eka Lekashvili and Veko Dodashvili

ROBUSTNESS OF THE BANK RESOLUTION FRAMEWORK IN THE EUROPEAN UNION pp. 77-87

Jan Pys

EU ENERGY UNION: ADJUSTMENT TO THE NEW DEVELOPMENT CYCLE pp. 89-101

Jurijs Spiridonovs and Olga Bogdanova

Volume 5, issue 2, 2016

SUSTAINABILITY, CONSUMPTION, AND TECHNOLOGY pp. 9-25

Mustafa Akan

LIQUIDITY-PROFITABILITY TRADEOFF EXISTENCE IN TURKEY: AN EMPIRICAL INVESTIGATION UNDER STRUCTURAL EQUATION MODELING pp. 27-44

Furkan Baser, Soner Gokten, Guray Kucukkocaoglu and Hasan Ture

THE IMPACT OF THE 2007–2009 FINANCIAL CRISIS ON RISK MANAGEMENT IN CREDIT INSTITUTIONS pp. 45-56

Michał Boda

MANAGING FINANCIAL STABILITY BY THE EUROPEAN CENTRAL BANK IN THE PERIOD 2008–2012 pp. 57-72

Radosław Ciukaj

A RISK MANAGEMENT SYSTEM IN INSURANCE UNDERTAKING pp. 73-83

Paweł Dzięcioł

RISKY RISK MEASURES: A NOTE ON UNDERESTIMATING FINANCIAL RISK UNDER THE NORMAL ASSUMPTION pp. 85-108

Christiane Goodfellow and Christian Salm

BUSINESS MODEL AND ITS DILEMMAS OF CHOICE pp. 109-123

Jan Komorowski

MEASURING COMPETITIVENESS OF BANKS IN LATVIA pp. 125-147

Deniss Krasovskis, Andrejs Limanskis and Erika Pancenko

CORPORATE SOCIAL RESPONSIBILITY IN JAPANESE BANKING SECTOR pp. 149-161

Tomasz Murawski

IMPLEMENTATION OF ALTERNATIVE INDEX WEIGHTING TO WARSAW STOCK EXCHANGE pp. 163-179

Kamil Nowak

DISCLOSING NON-FINANCIAL INFORMATION IN COMPANIES’ REPORTS IN CROATIA pp. 181-200

Milena Peršić and Lahorka Halmi

FIELDS OF POTENTIAL USE OF CRYPTOCURRENCIES IN THE PAYMENT SERVICES MARKET IN POLAND – RESULTS OF AN EMPIRICAL STUDY pp. 201-217

Anna Iwona Piotrowska

RESPONSIBILITY ACCOUNTING INSPIRATION FOR SEGMENT REPORTING pp. 219-232

Tomasz Zimnicki

Volume 5, issue 1, 2016

A dynamic model of a nonlife insurance company pp. 9-24

Mustafa Akan

An empirical evaluation of selected accounting-based value drivers in the Polish banking sector pp. 25-37

Piotr Bolibok

The Impact of the Preliminary Announcement on the Abnormal Returns of the Companies Involved in Takeover Bids in the Portuguese Stock Market between 2000 and 2014 pp. 39-65

João Paulo Braga and Luís M. Pereira Gomes

Comparison of multi criteria decision making (MCDM) methods with respect to performance of food firms listed in BIST pp. 67-90

Namık Kemal Erdoğan, Serpil Altınırmak and Çağlar Karamaşa

Basel III Equity Requirements and a Contemporary Rating Approach pp. 91-105

Günter Hofbauer, Monika Klimontowicz and Aleksandra Nocoń

Analysis and evaluation of capital adequacy in Latvian banking system pp. 107-123

Natalia Konovalova and Snezhana Dalecka

Scope and assessment of the insurance for members of voluntary fire brigades provided by local government pp. 125-139

Angelika Kuligowska

Evaluation of relationship between banks lending activities and the economies in Baltic countries pp. 141-156

Aušrinė Lakštutienė and Aida Barkauskaitė

Capital Flows in European Union on the Basis of International Investment Position – Selected Aspects pp. 157-172

Iwona Maciejczyk-Bujnowicz

Accountancy-Based Sources of Information for Planning Purposes in SMEs pp. 173-183

Emil Papazov and Lyudmila Mihaylova

Sustainability transition needs sustainable finance pp. 185-194

Bożena Ryszawska

Volume 4, issue 2, 2015

Forecasting the Jordanian stock index: modelling asymmetric volatility and distribution effects within a GARCH framework pp. 9-26

Heitham Al-Hajieh, Hashem AlNemer, Timothy Rodgers and Jacek Niklewski

SWOT analysis of Turkish Energy Market in the context of Electricity Market in the context of electricity market pp. 27-41

Hakan Çelıkkol and Fatma Köse

The evaluation of the students in Dumlupinar University Vocational School of Social sciences about levels of financial literacy pp. 43-63

Mediha Mine Çelikkol and Hakan Çelıkkol

Professional financial and accounting services in the light of European Union directives and the deregulation of professions in Poland – current status and research needs pp. 65-77

Marlena Ciechan-Kujawa

The exploration of disposition effect among business undergraduates in Poland pp. 79-89

Monika Czerwonka

The impact of long-lived non-financial assets depreciation/amortization method on financial statements pp. 91-108

Ieva Kozlovska

Framework for improving quality and comparability of non-financial reporting system pp. 109-127

Milena Peršić, Katarina Bakija and Dubravka Vlašić

Lobbying on the IASB Standards: An analysis of the Lobbyists’ Behaviour over Period 2006–2014 pp. 129-143

David Procházka

The importance of prudential regulations in the process of transmitting monetary policy to economy pp. 145-158

Magdalena Redo

The Study of Risk-Weighted Assets on the Effects of Loan Exposure Valuation towards Credit Default (an empirical study on middle and top local banks listed in Indonesia stock exchange period 2008–2012) pp. 159-176

Tigor Sitorus

Human motivation and corporate governance pp. 177-193

Diana Larisa Tampu

The January seasonality and the performance of country-level value and momentum strategies pp. 195-209

Adam Zaremba

Evaluation of ATM Cash Demand Process Factors Applied for Forecasting with CI Models pp. 211-235

Gediminas Žylius

Volume 4, issue 1, 2015

A Solution To Eradicate Jobless Growth: Meritocracy pp. 9-25

Abdullah Burhan Bahçe and Öner Gümüş

The Structural Analysis Of Construction Sector Of Turkey And Its Effect On The Selected Macroeconomic Indicators pp. 27-44

Orhan Çoban, Emıne Üstündaĝ and Ayşe Çoban

Sustainable Development in Norway on the example of Government Pension Fund Global pp. 45-54

Julita Fiedorczuk

Transnational Corporations in the World Economy: Formation, Development and Present Position pp. 55-70

Małgorzata Jaworek and Marcin Kuzel

Study of profitability of organization of tourism routes (on the example of Sheki-Zagatala Economic Region of Azerbaijan) pp. 71-81

Rovshan Karimov and Vugar Dargahov

The fiscal challenges of Polish integration with the euro area pp. 83-96

Alicja Kasperowicz - Stępień

Comparative analysis of the bail-in tool pp. 97-107

Jakub Kerlin and Anna Maksymiuk

Imbalanced Liquidity Risk Management: Evidence from Latvian and Lithuanian Commercial Banks pp. 109-130

Natalia Konovalova and Julia Zarembo

The analysis of the capacity of the selected measures of decision-making models in companies pp. 131-145

Helena Kościelniak, Beata Skowron-Grabowska, Sylwia Łęgowik-Świącik and Małgorzata Łęgowik-Małolepsza

Credit risk measures – a case of renewable energy companies pp. 147-156

Eduardo Sá e Silva and Adalmiro Andrade Pereira

Estimated values: the provisions and the write-downs of assets as tools to manipulate financial results of enterprises pp. 157-171

Konrad Stępień

Risk in providing accounting services in the context of new regulations regarding liability insurance (OC) in Poland pp. 173-185

Katarzyna Świetla