Copernican Journal of Finance & Accounting

2012 - 2022

Current editor(s): Leszek Dziawgo

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

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

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

Volume 3, issue 2, 2014

Greening financial market pp. 9-24

Leszek Dziawgo

Market and non-market factors influencing the development of green energy producers pp. 25-36

Bogna Janik

Stock Exchanges Sustainability Support Assessment pp. 37-48

Marcin Kalinowski

The imperative of sustainable growth and reporting integration. The fourth era in the corporate reporting development pp. 49-66

Anna Karmanska

Problems of regulations for SME in Poland – institutional and cultural context pp. 67-78

Stanislaw Kasiewicz and Lech Kurklinski

Regulation of financial condition insurers in the Russian Federation and assessment the insurers by insured pp. 79-89

Nadezda Kirillova

Advanced Private Banking in Terms of Ecology pp. 91-109

Kamil Nowak

The financial aspect of intergenerational solidarity from the point of view of the senior pp. 111-126

Dariusz Piotrowski

Environmental charges levied on power plants pp. 127-136

Michal Ptak

Business-to-business platforms as a part of e-commerce – possibilities of practical use by Polish enterprises pp. 137-149

Anna Pyka and Joanna Blach

The impact of a Higher Education Institution on Socioeconomic Development – the Study Case of the Polytechnic Institute of Beja, Portugal pp. 151-166

Sandra Saude, Carlos Borralho, Isidro Feria and Sandra Lopes

IPO Initial Underpricing Anomaly: the Election Gimmick Hypothesis pp. 167-181

Adam Zaremba and Radoslaw Zmudzinski

Volume 3, issue 1, 2014

Catholic social teaching, sustainable development and social solidarism in the context of social security pp. 9-18

Stanislaw Adamiak and Damian Walczak

State aid as a tool encouraging production of energy from renewable sources pp. 19-32

Bartosz Bartniczak

The impact of IFRS on the value relevance of accounting data of banks listed on the Warsaw Stock Exchange pp. 33-43

Piotr Bolibok

Investments in stock of banks implementing high social responsibility standards listed on the Warsaw Stock Exchange pp. 45-60

Michal Buszko

Real options in the assessment of the company’s pro-ecological investments pp. 61-71

Ewa Dziawgo

The imperative of sustainable growth and reporting integration. Three eras in the corporate reporting development pp. 73-82

Anna Karmanska

Authorised Adviser – as a company of public trust in the NewConnect OTC (Over-The-Counter) exchange pp. 83-95

Bozena Kolosowska and Grazyna Voss

Application of statistical methods in the diagnosis of environmental conditions of development of Lower Silesian voivodship in years 2006–2012 pp. 97-108

Tomasz Kopyscianski and Tomasz Rolczynski

The efficiency of public insurance supervision vs. Pareto efficiency pp. 109-119

Robert Kurek

Evolution of ecological financial market from the perspective of institutional economics pp. 121-133

Michal Moszynski and Marcelina Wieckowska

Object-based costing as an important tool for the economic analysis of sustainable development pp. 135-144

Monika Raulinajtys-Grzybek and Gertruda Krystyna Swiderska

Models of tax incentives for R&D activities of enterprises in European Union countries pp. 145-160

Joanna Szlezak-Matusewicz

Public finance crisis and sustainable development financing – evidence from EU economies pp. 161-173

Tomasz Uryszek