Financial Sciences. Nauki o Finansach

2018 - 2020

Current editor(s): Jacek Uchman

From Sciendo
Bibliographic data for series maintained by Peter Golla ().

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 25, issue 4, 2020

The Effects of IFRS Adoption on Taxation in Nigerian Manufacturing Companies pp. 1-15

Adegbite Adejare

Determinants of the Financing Structure of the Acquiring Companies in the Pre-Merger Period. Results of the Research pp. 16-42

Fałat-Kilijańska Ilona, Gláserová Jana, Luty Piotr and Otavová Milena

The Transition to a Data Economy in Financial Services pp. 43-54

Fryczak Jan Makary

Financial Strategy and the Process of the Internationalization of Enterprises pp. 55-65

Różański Jerzy and Bogołębska Justyna

The Impact of the COVID-19 Pandemic on the Non-Bank Loan Market in Poland pp. 66-74

Waliszewski Krzysztof

Volume 25, issue 2-3, 2020

The Factors Affecting Bank Profitability: the Case of Bosnia and Herzegovina pp. 1-23

Alihodžić Almir

The Impact of Quarterly Earnings Announcements on Stock Prices pp. 24-40

Jagliński Patryk

Performance Persistence and Gamma Convergence in Absolute Return Funds in Poland Over the Period 2011-2018 pp. 41-54

Machnik Jadwiga

International Remittance Inflows and Import Spending in Nigeria pp. 55-79

Gbenga Sanusi and Oderinde L. Oladele

Volume 25, issue 1, 2020

Comparative Analysis of Dividend Payouts by National and International Dividend Companies for the Period 2013-2019 pp. 1-13

Jabłoński Bartłomiej

Auditing of Company Financial Standing Using Aggregate Measure pp. 14-22

Kowalak Robert

Internal Tax Competition: Does this Result in Economic and Investment Growth? pp. 23-34

Paientko Tetiana, Oparin Valeriy and Sarnetska Yana

Are Religious Believers Irrational: A Direct Test from an Efficient Market Hypothesis pp. 35-53

Senarathne Chamil W.

Endogenous Institutions and Economic Growth: Evidence from China pp. 54-77

Li Zhao and Chu Yujing

Volume 24, issue 4, 2019

The Acca Accreditation in Poland – Accounting Educators’ Perspective pp. 1-9

Biernacki Michał, Krasodomska Joanna and Zarzycka Ewelina

Usefulness of Comprehensive Income Statement – Preliminary Study on the Example of Companies from the Wig30 Index pp. 10-26

Czajor Przemysław, Druszcz Piotr and Hendryk Michał

A Comparability of Information in the Financial Statements of Gaming Companies pp. 27-44

Czerny Małgorzata, Firkowska-Jakobsze Zuzanna and Hońko Stanisław

Is the Goodwill Recognised in a Business Combination an Indicator of the Future Profitability of the Combined Company? pp. 45-54

Janowicz Magdalena and Luty Piotr

Notions and Expectations Related to Work and Jobs Among First-Year University Students pp. 55-72

Nagy Adrian and Vathy Veronika Liskuné

Volume 24, issue 3, 2019

Characteristics and Realization of the Dividend Policy of Companies Quoted on the Warsaw Stock Exchange for the Period 2008-2017 pp. 1-12

Jabłoński Bartłomiej

SMEs Capital Structure Determinants: Empirical Evidence from Kazakhstan pp. 13-22

Kokeyeva Samal

Self-Deception in Financial Decisions pp. 23-34

Maciejasz-Świątkiewicz Marta and Musiał Mateusz

Heteroskedasticity in Excess Bitcoin Return Data: Google Trend vs. Garch Effects pp. 35-45

Senarathne Chamil W. and Šoja Tijana

Level of Financial Literacy of Academic Youth from Rural Areas in the Visegrad Group Countries pp. 46-58

Szafrańska Monika

Protection of Personal Data in the System of Modern Accounting in the Context of the Implementation of the Regulation of the European Parliament and of the EU Council 2016/679 of 27 April 2016 pp. 59-71

Świetla Katarzyna

Volume 24, issue 2, 2019

R&D Expenditure and the Role of Scientists pp. 1-16

Anna Białek-Jaworska and Dobroszek Justyna

The Dividend Policy of Companies Listed on the Warsaw Stock Exchange pp. 17-27

Bogołębska Justyna

Performance Changes Around Banks Mergers and Acquisitions: Evidence from Poland pp. 28-45

Budny Katarzyna, Krasodomska Joanna and Świetla Katarzyna

The Use of Operational Cash Flow in the Estimation of Accrual-Based Earnings Management pp. 46-60

Comporek Michał

Monte Carlo Simulation Approach to Calculate Value at Risk: Application to WIG20 and MWIG40 pp. 61-75

Pasieczna Aleksandra Helena

Theory and Practice of Innovation Development in the Banking Sector pp. 76-87

Zaleska Małgorzata and Kondraciuk Przemysław

Volume 24, issue 1, 2019

Financial Globalisation and Economic Transformation in Africa: Evidence from Nigeria pp. 7-24

Idode Patrick and Sanusi Gbenga

Economic Factors in the Process of Calculation of Annuities in Bodily Injury Compensation Claims Under Liability Insurance pp. 25-38

Jędrzychowska Anna and Kwiecień Ilona

Cost Analysis in the Audit of Selected Companies in Poland pp. 39-50

Mazurczak-Mąka Anna and Turek-Radwan Monika

How to Measure the Economic Integrity of Ibor Panels? A Behavioural Approach pp. 51-73

Mielus Piotr

Causality Analysis Between Stock Market Indices pp. 74-93

Sekuła Paweł

The Effect of the Changes in Accounting Estimates of the Discount Rate to the Costs on Account of Creating Provisions pp. 94-114

Staszel Anna and Hołda Artur

Volume 23, issue 4, 2018

Regulations of the Financial Market in Poland. Equilibrium Vs. Inversion pp. 9-24

Dziawgo Leszek and Dziawgo Danuta

Risks in the Investment Activity of Polish Regions pp. 25-37

Filipiak Beata Zofia and Dylewski Marek

Expensive and Cheap Funds – Polish Stock Mutual Fund Fees in 2017 pp. 38-49

Fraś Alicja

Forecasting Currency Risk in an Enterprise Using the Monte Carlo Simulation pp. 50-62

Kaczmarzyk Jan

An Evaluation of the Discriminatory Power of Selected Polish Bankruptcy Prediction Models As Part of the Validation Process pp. 63-88

Natalia Nehrebecka

The Evolution of the Importance of the True and Fair View (TFV) Principle. The Case of Poland pp. 89-101

Piechocka-Kałużna Agnieszka

The Social Impact Bond as a Financial Instrument pp. 102-117

Wiśniewski Marcin

Volume 23, issue 3, 2018

Benefits and Inconveniences of the Practical Implementation of Environmental Life Cycle Costing pp. 9-16

Biernacki Michał

The Relationship between Reserves and Accruals – With Reference to the Issue of Earnings Management in Public Companies pp. 17-33

Comporek Michał

The Measurement of Costs and Results in Supply Chain Management: The Case of Poland pp. 34-45

Dobroszek Justyna

A Comperative Study on Managers’ Assessment of the Selected Properties of Internal Reports pp. 46-60

Dobroszek Justyna, Zarzycka Ewelina, Almasan Alina and Cristina Circa

Do Polish Accountants Enjoy their Job? Results of a Nationwide Survey “Accountants’ Self-Portrait” pp. 61-72

Hońko Stanisław

International Financial Reporting Standard No 15 “Customer Agreements” in the Construction Industry pp. 73-83

Kasperowicz Anna

Structure of the Passive Side of a Bank’s Balance Sheet Versus the Pari Passu and No-Creditor-Worse-Off Rules pp. 84-101

Kozińska Magdalena

Diagnosis-Related Group Prospective Payment System in Poland – Costs Versus Tariffs: The Case of Inguinal Hernia pp. 102-110

Macuda Małgorzata

Impact of Changes in Composition of Exchange Price Index Shares of Listed Polish Companies pp. 111-121

Wańczyk Krzysztof

Volume 23, issue 2, 2018

The Convergence of Financial and Management Accounting in Poland pp. 9-19

Kabalski Przemysław and Zarzycka Ewelina

Goodwill in the Process of Mergers and Acquisitions in Poland pp. 20-29

Luty Piotr

Comparison of Investment Performance Measures Using the Example of Selected Stock Exchanges pp. 30-46

Potrykus Marcin

The Impact of Accounting and Tax Law Concerning Borrowing Costs on the Assessment of the Financial Leverage Effect pp. 47-59

Prewysz-Kwinto Piotr

Types of Government Deficit in Respect of Fiscal Decision-Making pp. 60-74

Przybylska-Mazur Agnieszka

The Educational Role of the Accountants Association in Poland (AAP) After the Deregulating of the Profession pp. 75-89

Świetla Katarzyna

Annual Financial Statements, the Importance of Other Comprehensive Income pp. 90-101

Warzocha Grzegorz

Volume 23, issue 1, 2018

Adapting International Experience to the Deposit Guarantee System in Ukraine pp. 9-21

Alyeksyeyev Ihor and Mazur Andriana

Controlling the Tax Burden of the Enterprise in the Reality of Ukrainian Legislation pp. 22-32

Alyeksyeyev Ihor, Paranchuk Stepan and Chervinska Oksana

Transformation of Ownership of the Banking System in Poland and Ukraine: Problems and Prospects pp. 33-48

Alyeksyeyev Ihor and Pozniakova Olena

Evaluating the Nexus Between Financial Deepening and Economic Growth: Evidence from Ukraine pp. 49-64

Kondrat Iryna and Kots Olha

Role of Banks in Sustainable and Digital Transition pp. 65-74

Ryszawska Bożena

Imperfections of Supervisory Prudential Regulations Related to Credit Exposures Secured by Mortgages pp. 75-88

Wiszniowski Edward