Earnings management is one of the most challenging, debated and controversial topics in
finance and financial management. Organisational, legislative, and social norms regarding …

Zasadniczym celem niniejszej monografii jest identyfikacja podstawowych procesów
kształtowania wyniku finansowego netto przez podmioty sprawozdawcze w Polsce. Autor …

Research background: A company? s earnings are one of the main determinants of
investment decisions on the stock market. Thus, the reliability of disclosed financial …

Paper's objectives: The main aim of the paper is to analyze the earnings quality of high-
share liquidity companies from Poland, Romania, and Hungary whose activities are outside …

The completion of my dissertation and subsequent Ph. D. has been a long journey. Working
on the Ph. D. has been a wonderful and often overwhelming experience. It took a lot of effort …

Cel–Celem artykułu jest wykazanie, że w sytuacji braku jednoznacznych i precyzyjnych
zapisów prawa bilansowego konieczne jest szersze wprowadzenie etyki do regulacji …

This study aims to illustrate the profound influence that the integration and interconnection of
financial accounting and auditing principles have on financial reporting and demonstrate the …

The study examined the extent of commitment of maritime companies in Lebanon to
implementing the International Accounting Standard (IAS) 16. It aimed at recognizing the …

Współczesna gospodarka światowa wymaga bazy informacyjnej w postaci sprawozdań
finansowych i niefinansowych. Informacje prezentowane w sprawozdaniach sporządzanych …

The factors determining the formation of accounting principles in different countries have
long been studied. Cultural conditions have been identified as one of the reasons for …