Copernican Journal of Finance & Accounting

2012 - 2020

Current editor(s): Leszek Dziawgo

From Uniwersytet Mikolaja Kopernika
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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

Volume 2, issue 2, 2013

Social Security in Poland - Cultural, Historical and Economical Issues pp. 11-26

Stanislaw Adamiak, Ewa Chojnacka and Damian Walczak

Swiss franc mortgage loans – a threat or source of benefits to borrowers? pp. 27-43

Michal Buszko

Money illusion – the essence, social and economic costs and ways of their reduction in the light of sustainable development concept pp. 45-60

Robert Huterski

Funding sources in mobile payments systems pp. 61-73

Michal Kisiel

Role and tasks of payment integrators in the Polish e-commerce pp. 75-89

Janusz Kunkowski

Polish Security Printing Works in the system of public and economic security pp. 91-110

Remigiusz Lewandowski

Impact of interchange fees rates on the Polish payment cards market pp. 111-124

Krzysztof Maciejewski

“Board independence” and compensation structure of directors pp. 125-152

Elena Merino, Montserrat Manzaneque and Alba Maria Priego

Derivatives as security against market risk on the example of the selected companies pp. 153-165

Jaroslaw Pawlowski

Book-keeping in Mesopotamia in the Third and Second Millennium BC pp. 167-187

Slawomir Sojak

The importance of shadow banking sector entities for population affected by credit exclusion pp. 189-201

Malgorzata Solarz

Expert auditors’ services classification pp. 203-214

Jolanta Wisniewska

Volume 2, issue 1, 2013

Freedom of choice of a lawyer pp. 9-20

Maciej Balcerowski

Bookkeeping techniques in historical perspective pp. 21-38

Aleksandra Banaszkiewicz

Obligatory third party liability insurance for professionals pp. 39-49

Diana Renata Bozek

Private equity and venture capital – theoretical considerations pp. 51-63

Zbigniew Drewniak

Attitude of the International Monetary Fund to a concept of sustainable development pp. 65-77

Robert Huterski

The impact of the greenhouse gas emission allowances trading system on the enterprise value pp. 79-89

Pawel Jankowski

Risk appraisal in the award of contract bonds pp. 91-105

Anna Janska

The development of contactless payment market in Poland and in the world pp. 107-118

Janusz Kunkowski

The development of Polish venture capital and private equity market pp. 119-137

Izabela Lulek

The use of electronic distribution channels of banking services in Poland pp. 139-152

Michal Polasik

The role bonds in financing climate resilient economy pp. 153-167

Marcelina Wieckowska

Changes in Ias 1 and the practices of selected companies listed on the Warsaw Stock Exchange pp. 169-189

Edyta Winnicka

Volume 1, issue 1, 2012

Corporate Social Responsibility accounting in the context of the selected cultural aspects of the twenty-first century pp. 9-22

Aleksandra Banaszkiewicz and Ewa Makowska

Foreign currency housing loans and exchange rates – risk evaluation pp. 23-38

Michal Buszko

Cost management of e-business projects pp. 39-52

Marlena Ciechan-Kujawa and Katarzyna Goldmann

Arrangement of functioning of shadow banking in Poland and in the European Union pp. 53-64

Agnieszka Huterska and Robert Huterski

Selected aspects of due diligence of sovereigns pp. 65-80

Sebastian Hyzyk

Business Interruption insurance as an element of production company insurance program pp. 81-94

Mateusz Kita

Costs of research and development in the view of the Accounting Act and the International Accounting Standard ? 38 “Intangible Assets pp. 95-110

Piotr Kozak

Saving preferences of households in Poland pp. 111-122

Dorota Krupa, Damian Walczak and Ewa Chojnacka

Quantitative Easing – idea, targets and results pp. 123-136

Dariusz Piotrowski and Anna Piotrowska

The comparison of net premium to gross premium volume of life insurance pp. 137-150

Wioleta Zgliczynska

The evolution of segment reporting standards under IFRS and its determinants pp. 151-172

Tomasz Zimnicki

Funding the development of micro enterprises in rural areas from PROW 2007–2013 – results pp. 173-186

Agnieszka Zoladkiewicz