Copernican Journal of Finance & Accounting

2012 - 2022

Current editor(s): Leszek Dziawgo

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

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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

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