# bib

id: cjfa-13869
author: Dziawgo, Leszek
title: Introduction
date: 2017-06-29
pages: 2
extension: .pdf
mime: application/pdf
words: 140
sentence: 11
flesch: 61
cache: cache/cjfa-13869.pdf
txt: txt/cjfa-13869.txt
summary:
  We are still open for scientists from all countries and universities who meet the quality requirements of our Journal. Also, the growing international scope of scientific co-operation by means of our Journal is respectable.


id: cjfa-10413
author: Dziawgo, Leszek
title: Introduction
date: 2016-08-02
pages: 1
extension: .pdf
mime: application/pdf
words: 174
sentence: 11
flesch: 45
cache: cache/cjfa-10413.pdf
txt: txt/cjfa-10413.txt
summary:
  There is no doubt that international scientific cooperation increases positive scientific impact on Economy. The Copernican Journal of Finance & Accounting is becoming an important fo- rum for such international cooperation for both theoreticians as well as prac- titioners.


id: cjfa-15261
author: Krupa, Dorota
title: Introduction
date: 2017-12-08
pages: 2
extension: .pdf
mime: application/pdf
words: 218
sentence: 9
flesch: 48
cache: cache/cjfa-15261.pdf
txt: txt/cjfa-15261.txt
summary:
  The mission of the journal remains to serve for the development of the science of finance as a forum of presentations and analyses of scientific papers in the scope of finance and accounting in the international dimension. Through interactions between re- searchers across different geographical regions, as a scientific journal, we want to play an important role in academic deliberations and create a place for the exchange of scientific views.


id: cjfa-16351
author: Krupa, Dorota
title: Introduction
date: 2018-03-24
pages: 1
extension: .pdf
mime: application/pdf
words: 189
sentence: 9
flesch: 40
cache: cache/cjfa-16351.pdf
txt: txt/cjfa-16351.txt
summary:
  Articles contained in the journal are the result of scientific collaborations between scientists across countries and universities. IntroductIon Dear Readers and Authors, we are happy to present to you the next issue of the scientific quarterly Coper- nican Journal of Finance & Accounting.


id: cjfa-19612
author: Krupa, Dorota
title: Introduction
date: 2019-03-06
pages: 2
extension: .pdf
mime: application/pdf
words: 222
sentence: 9
flesch: 38
cache: cache/cjfa-19612.pdf
txt: txt/cjfa-19612.txt
summary:
  One of the articles is devoted to the effects of macroprudential policy instru- ments and micro-prudential capital regulations on the procyclicality of loan- loss provisions. In the journal, an article relating to the important problem about the progress of the Polish economy’s innovativeness in the years 2010- 2016 against the backdrop of other EU member states is presented.


id: cjfa-17231
author: ., .
title: EDITORIAL PAGES
date: 2018-06-25
pages: 5
extension: .pdf
mime: application/pdf
words: 708
sentence: 40
flesch: 58
cache: cache/cjfa-17231.pdf
txt: txt/cjfa-17231.txt
summary:
  Józef Stawicki list of rEviEwErs Prof. Domagoja Buljan Barbača, University of Split, Croatia Prof. Andrzej Buszko, University of Warmia and Mazury in Olsztyn, Poland Prof. José Raúl Canay-Pazos, Universidade de Santiago de Compostela, Spain Prof. Nicola Giuseppe Castellano, University of Macerata, Italy Prof. Andrzej Cwynar, University of Economics and Innovation, Poland Prof. Catherine Deffains-Crapsky, Université d’Angers, France Prof. Jerzy Gierusz, Gdansk University, Poland Prof. Dirk Kiesewetter, Julius-Maximilians-Universität Würzburg, Germany Prof. Natalia Konovalova, RISEBA University, Riga, Latvia Prof. Zbigniew Krysiak, Warsaw School of Economics, Poland Prof. Nicoletta Marinelli, University of Macerata, Italy Prof. Lyudmila Mihaylova, University of Ruse, Bulgaria Prof. Emil Papazov, University of National and World Economy, Sofia, Bulgaria Prof. Ángel Peiró Signes, Universidad Politécnica de Valencia, Spain Prof. Adalmiro Pereira, Politécnico do Porto, Portugal Prof. Wojciech Piotrowicz, University of Oxford, Great Britain Prof. Maria del Val Segarra -Oña, Universidad Politécnica de Valencia, Spain Prof. Waldemar Tarczyński, Szczecin University, Poland Prof. Gerard Olivar Tost, National University of Colombia, Colombia Prof. Jan Turyna, Warsaw University, Poland Prof. Maciej Sandra Isabel Goncalves da Saude, Instituto Politecnico de Beja, Portugal Prof. Małgorzata Zaleska, Warsaw School of Economics, Poland Prof. Monika Marcinkowska, University of Lodz, Poland Prof. David Naranjo-Gil, Universidad Pablo de Olavide, Sevilla, Spain Prof. Christiane Goodfellow, Jade Hochschule Wilhelmshaven, Germany S t a t


id: cjfa-18801
author: ., .
title: EDITORIAL PAGES
date: 2018-12-19
pages: 6
extension: .pdf
mime: application/pdf
words: 774
sentence: 45
flesch: 56
cache: cache/cjfa-18801.pdf
txt: txt/cjfa-18801.txt
summary:
  Catherine Deffains-Crapsky, Université d’Angers, France Prof. Jerzy Gierusz, Gdansk University, Poland Prof. Dirk Kiesewetter, Julius-Maximilians-Universität Würzburg, Germany Prof. Natalia Konovalova, RISEBA University, Riga, Latvia Prof. Zbigniew Krysiak, Warsaw School of Economics, Poland Prof. Nicoletta Marinelli, University of Macerata, Italy Prof. Lyudmila Mihaylova, University of Ruse, Bulgaria Prof. Emil Papazov, University of National and World Economy, Sofia, Bulgaria Prof. Ángel Peiró Signes, Universidad Politécnica de Valencia, Spain Prof. Adalmiro Pereira, Politécnico do Porto, Portugal Prof. Wojciech Piotrowicz, University of Oxford, Great Britain Prof. Maria del Val Segarra -Oña, Universidad Politécnica de Valencia, Spain Prof. Waldemar Tarczyński, Szczecin University, Poland Prof. Gerard Olivar Tost, National University of Colombia, Colombia Prof. Jan Turyna, Warsaw University, Poland Prof. Maciej Sandra Isabel Goncalves da Saude, Instituto Politecnico de Beja, Portugal Prof. Małgorzata Zaleska, Warsaw School of Economics, Poland Prof. Monika Marcinkowska, University of Lodz, Poland Prof. David Naranjo-Gil, Universidad Pablo de Olavide, Sevilla, Spain Prof. Christiane Goodfellow, Jade Hochschule Wilhelmshaven, Germany S t a t


id: cjfa-12571
author: b, m
title: For Authors
date: 2017-03-09
pages: 4
extension: .pdf
mime: application/pdf
words: 1128
sentence: 34
flesch: 30
cache: cache/cjfa-12571.pdf
txt: txt/cjfa-12571.txt
summary:
  The procedures governing the review process of articles submitted for publi- cation in the Copernican Journal of Finance & Accounting meets the guidelines of the Announcement of the Ministry of Science and Higher Education from 29 May 2013 on the criteria and evaluation of scientific journals. Articles submitted for publication should be original and not published any- where before and should not be the subject of any qualification procedure for publication in any other journal of any other publisher.


id: cjfa-10429
author: ., .
title: For Authors
date: 2016-08-03
pages: 4
extension: .pdf
mime: application/pdf
words: 1131
sentence: 34
flesch: 30
cache: cache/cjfa-10429.pdf
txt: txt/cjfa-10429.txt
summary:
  The procedures governing the review process of articles submitted for publi- cation in the Copernican Journal of Finance & Accounting meets the guidelines of the Announcement of the Ministry of Science and Higher Education from 29 May 2013 on the criteria and evaluation of scientific journals. Editorial Office Copernican Journal of Finance & Accounting ul.


id: cjfa-15277
author: Kułyk, Piotr; Augustowski, Łukasz
title: CONVERGENCE OF HEALTH EXPENDITURE IN EU 12 AND V4 STATES
date: 2017-12-08
pages: 12
extension: .pdf
mime: application/pdf
words: 2873
sentence: 160
flesch: 60
cache: cache/cjfa-15277.pdf
txt: txt/cjfa-15277.txt
summary:
  In the case under con- sideration, countries with lower levels of health expenditures increase them faster than those with relatively high levels of health expenditure. Health care expenditure is one of the most important types of state expend- iture.


id: cjfa-1796
author: Bożek, Diana Renata
title: Obligatory third party liability insurance for professionals
date: 2013-09-19
pages: 12
extension: .pdf
mime: application/pdf
words: 3251
sentence: 187
flesch: 53
cache: cache/cjfa-1796.pdf
txt: txt/cjfa-1796.txt
summary:
  Autorka odnosi się także do wpływu deregulacji do- stępu do zawodów na ubezpieczenia odpowiedzialności cywilnej. 52 ust. 1 pkt 3 Ustawy prawo budowlane osoba sporządzająca świa- dectwo charakterystyki energetycznej budynku, lokalu mieszkalnego lub części bu- dynku stanowiącej samodzielną całość techniczno-użytkową obowiązana jest zawrzeć umowę ubezpieczenia odpowiedzialności cywilnej za szkody wyrządzone w związku ze sporządzaniem świadectwa charakterystyki energetycznej.


id: cjfa-1799
author: Jankowski, Paweł
title: The impact of the greenhouse gas emission allowances trading system on the enterprise value
date: 2013-09-19
pages: 12
extension: .pdf
mime: application/pdf
words: 3584
sentence: 249
flesch: 48
cache: cache/cjfa-1799.pdf
txt: txt/cjfa-1799.txt
summary:
  Na podstawie teorii ekonomicznych, m.in. teorii dóbr publicz- nych czy teorii efektów zewnętrznych, można stwierdzić, że istnieją wystar- czające przesłanki do ingerencji państwa w ochronę środowiska. Mizerka J. (2005), Opcje rzeczywiste w finansowej ocenie efektywności inwestycji, Prace habilitacyjne 20, Wydawnictwo Akademii Ekonomicznej w Poznaniu, Poznań.


id: cjfa-13878
author: Lekashvili, Eka; Dodashvili, Veko
title: LEGAL REGULATION OF TOURISM BUSINESS IN GEORGIA
date: 2017-06-29
pages: 10
extension: .pdf
mime: application/pdf
words: 2952
sentence: 91
flesch: 35
cache: cache/cjfa-13878.pdf
txt: txt/cjfa-13878.txt
summary:
  If an enterprise specializes in tourism and operates in Georgia, it pays the profit tax; the enterprise shall incur an obligation of a tax agent towards em- ployees and shall withhold paid salaries at source and pay the income tax to the budget; bringing of tourists to tourist sites in the territory of Georgia in an organised manner and delivery of tourist service packages to them in the ter- ritory of Georgia by tour operators shall be exempt from VAT with the right of LEGAL REGULATION OF TOURISM BUSINESS IN GEORGIA of Georgia); the company shall pay the property tax (local tax) if it has fixed as- sets. Abstract: Research objective: Georgia, as a country favorable for tourism, can offer the various types of tourism products and therefore, is presented as an attractive country for travelers.


id: cjfa-16354
author: Kobylińska, Anna; Balcerowski, Maciej
title: PENSION VALORIZATION METHOD – SELECTED ISSUES
date: 2018-03-24
pages: 12
extension: .pdf
mime: application/pdf
words: 5102
sentence: 290
flesch: 52
cache: cache/cjfa-16354.pdf
txt: txt/cjfa-16354.txt
summary:
  The threats mentioned above allow to take a stand on the essential mean- ing of legal regulations related to pension benefit valorization . Abstract: The aim of this article is to present basic terms and issues connected with pension valorization.


id: cjfa-17216
author: Krupa, Dorota
title: Introduction
date: 2018-06-25
pages: 2
extension: .pdf
mime: application/pdf
words: 162
sentence: 8
flesch: 52
cache: cache/cjfa-17216.pdf
txt: txt/cjfa-17216.txt
summary:
  Among the matters covered in this issue are the shadow economy, cashless transactions, sovereign bond market, green bonds, and the relationship between asset and profitability with share value. We are open to all scientists from all countries and universities who con- duct research in the area of interest of our journal.


id: cjfa-1959
author: Dziawgo, Leszek
title: Introduction
date: 2013-10-09
pages: 1
extension: .pdf
mime: application/pdf
words: 212
sentence: 10
flesch: 46
cache: cache/cjfa-1959.pdf
txt: txt/cjfa-1959.txt
summary:
  In this way a passion for scientific work finds new possibilities of coopera- tion. The Journal serves for the development of the science of Finance as a forum of presentations and analyses of scientific working papers in the scope of finance and accoun- ting in the international dimension.


id: cjfa-17224
author: Krupa, Dorota
title: Introduction
date: 2018-06-25
pages: 2
extension: .pdf
mime: application/pdf
words: 198
sentence: 9
flesch: 44
cache: cache/cjfa-17224.pdf
txt: txt/cjfa-17224.txt
summary:
  We are happy to present to you the first issue of 2018 of the scientific quarterly, Copernican Journal of Finance & Accounting, in which scientists from different universities present themes related to the various challenges of contemporary finances. Contemporary finance and the economy are un- doubtedly areas full of challenges.


id: cjfa-18798
author: Wiśniewska, Anna
title: THE INITIAL COIN OFFERING – CHALLENGES AND OPPORTUNITIES
date: 2018-12-19
pages: 12
extension: .pdf
mime: application/pdf
words: 4378
sentence: 232
flesch: 56
cache: cache/cjfa-18798.pdf
txt: txt/cjfa-18798.txt
summary:
  Investors and companies that decided to finance their activity by the ICO procedure must also deal with a legal risk, as starting ICO procedure may cause the need for individual law interpretations. Disadvantages and advantages of using ICO procedure The conducted analysis and the case study allows to enumerate the disadvan- tages and advantages of the application of the Initial Coin Offering procedure to raise capital.


id: cjfa-17226
author: Mihaylova, Lyudmila; Papazov, Emil
title: USING ACCOUNTING INFORMATION FOR STRATEGIC DECISION-MAKING IN A MULTI-SEGMENTED COMPANY
date: 2018-06-25
pages: 13
extension: .pdf
mime: application/pdf
words: 4676
sentence: 218
flesch: 44
cache: cache/cjfa-17226.pdf
txt: txt/cjfa-17226.txt
summary:
  On this basis, strategic management decisions can be made, for example in connection with a possible restructuring of the company’s product portfolio. Research context: accounting information and strategic decision-making Practitioner’s views on the relationship between strategic management and fi- nancial accounting have endured changes over time, but no consensus on this issue has been reached so far.


id: cjfa-12559
author: Akan, Mustafa
title: SUSTAINABILITY, CONSUMPTION, AND TECHNOLOGY
date: 2017-03-09
pages: 18
extension: .pdf
mime: application/pdf
words: 5628
sentence: 423
flesch: 73
cache: cache/cjfa-12559.pdf
txt: txt/cjfa-12559.txt
summary:
  γθ θ θ − − − − − − − − − − − = − − − = − + . − − − − − − = − − − = + − + where D(t), A(t), and B(t) are known functions of time where: D= /


id: cjfa-12562
author: Ciukaj, Radosław
title: MANAGING FINANCIAL STABILITY BY THE EUROPEAN CENTRAL BANK IN THE PERIOD 2008–2012
date: 2017-03-09
pages: 16
extension: .pdf
mime: application/pdf
words: 5651
sentence: 256
flesch: 50
cache: cache/cjfa-12562.pdf
txt: txt/cjfa-12562.txt
summary:
  Therefore, the aim of this paper is to analyze and to assess the anti-crisis tools, used by central banks during the last financial crisis to ensure the stability of the financial system, especially analyzing the unconventional measures used by the European Central Bank in the years 2008–2012. The first part of the article presents the tasks of the cen- tral bank in the financial safety net and traditional tools used by central banks to ensure financial stability, while the second part portrays the unconventional monetary policy instruments, which were used by ECB.


id: cjfa-15280
author: Škoda, Miroslav; Lengyelfalusy, Tomáš; Gabrhelová, Gabriela
title: CREATIVE ACCOUNTING PRACTICIES IN SLOVAKIA AFTER PASSING FINANCIAL CRISIS
date: 2017-12-08
pages: 16
extension: .pdf
mime: application/pdf
words: 5754
sentence: 299
flesch: 46
cache: cache/cjfa-15280.pdf
txt: txt/cjfa-15280.txt
summary:
  http:// dx.doi.org/10.12775/CJFA.2017.012 MIROSLAV ŠKODA* DTI University, Slovakia Keywords: accounting ethics, creative accounting, earnings management, GAAP, IFRS, financial reporting. Abstract: Fraud in economics and accounting is the practice which is adopted within the framework of accounting system or in other words taking undue advantage of lo- opholes of accounting system is creative accounting.


id: cjfa-10430
author: ., .
title: Editorial pages
date: 2016-08-03
pages: 6
extension: .pdf
mime: application/pdf
words: 924
sentence: 50
flesch: 53
cache: cache/cjfa-10430.pdf
txt: txt/cjfa-10430.txt
summary:
  Waldemar Tarczyński, Uniwersytet Szczeciński, Szczecin University, Poland Prof. Titular Gerard Olivar Tost, National University of Colombia, Colombia Prof. Siniša Zarić, Ph.D., University of Belgrade, Serbia Prof. dr hab. Jan Turyna, Uniwersytet Warszawski, Warsaw University, Poland Prof. dr hab.


id: cjfa-13873
author: ., .
title: FOR AUTHORS
date: 2017-06-29
pages: 4
extension: .pdf
mime: application/pdf
words: 1024
sentence: 27
flesch: 24
cache: cache/cjfa-13873.pdf
txt: txt/cjfa-13873.txt
summary:
  Authors of articles published in the Copernican Journal of Finance & Account- ing do not receive any financial payment. The procedure of the review process considers the following rules: at least two independent Reviewers representing a scientific unit other than the one affiliated with the Author are appointed to evaluate the submitted article, all information identifying the Author (Authors) and Reviewers is remo- ved and the principles of a double-blind review process are followed; in other cases the Reviewer signs a declaration on the non-occurrence of a conflict of interest; a conflict of interest is defined here as any direct personal relationship holding between the Reviewer and the Author (in particular, such relationships as kinship of the second degree, or marria- ge), relationships resulting from professional dependence or from any scientific cooperation conducted within two years preceding the year in which the review was made, a written review explicitly states the conditions on which an article sho- uld be accepted for publication or informs of rejection, the qualification criteria and a review form are available at the journal’s website, names of Reviewers who evaluated specific publications or issues are not disclosed.


id: cjfa-10423
author: Konovalova, Natalia; Dalecka, Snezhana
title: Analysis and evaluation of capital adequacy in Latvian banking system
date: 2016-08-03
pages: 17
extension: .pdf
mime: application/pdf
words: 6890
sentence: 301
flesch: 52
cache: cache/cjfa-10423.pdf
txt: txt/cjfa-10423.txt
summary:
  Analysis of factors influencing capital adequacy in different groups of Latvian commercial banks Before performing analysis of Latvian banking sector’s capital adequacy level, evaluation of capital adequacy of Latvian banks in comparison to oth- er European countries should be made. Therefore estimates should be made in a timely manner to evaluate im- pact of these changes on bank capital requirements taking into consideration long-term strategy.


id: cjfa-1805
author: Winnicka, Edyta
title: Changes in Ias 1 and the practices of selected companies listed on the Warsaw Stock Exchange
date: 2013-09-19
pages: 22
extension: .pdf
mime: application/pdf
words: 5656
sentence: 224
flesch: 61
cache: cache/cjfa-1805.pdf
txt: txt/cjfa-1805.txt
summary:
  Wyboru spółek dokonano ze względu na ich wielkość, jak i fakt, że prawdopodobieństwo występowania przychodów/ kosztów uznawanych bezpośrednio w kapitale własnym w ich sprawozdaniach jest wyższe niż w innych spółkach (Walińska, Bek-Gaik 2011).   Jedna z ważniejszych zmian w MSR 1 dotyczyła wprowadzenia kategorii wy- niku całościowego.


id: cjfa-12565
author: Krasovskis, Deniss; Limanskis, Andrejs; Pancenko, Erika
title: MEASURING COMPETITIVENESS OF BANKS IN LATVIA
date: 2017-03-09
pages: 24
extension: .pdf
mime: application/pdf
words: 6697
sentence: 350
flesch: 57
cache: cache/cjfa-12565.pdf
txt: txt/cjfa-12565.txt
summary:
  Analyzing the Gini index for the period of 2003–2015 one can judge upon the uniformity of banks market shares distribution in Latvia (see. In World Bank publications (World Bank, 2016), as concerns measuring bank competition, the so-called structure-conduct-performance paradigm as- sumes that there is a stable, causal relationship between the structure of the banking industry, firm conduct, and performance.


id: cjfa-17218
author: Jakubowska, Marta
title: THE ROLE OF CASHLESS TRANSACTIONS IN THE PROCESS OF LIMITING THE SCALE OF THE SHADOW ECONOMY
date: 2018-06-24
pages: 15
extension: .pdf
mime: application/pdf
words: 7919
sentence: 408
flesch: 58
cache: cache/cjfa-17218.pdf
txt: txt/cjfa-17218.txt
summary:
  The value and number of payment card transactions in Poland in the years 1999–2016 stated that the biggest increase the number of payment card transactions happened at the turn of 2014 and 2015, which can be related to the interchange reduction for bank operations, in order to motivate Poles to use payment cards more often (NBP, 2015). The number of cashless transactions in the number of all card transactions in Poland in the years 2004–2017 stated that the biggest increase the number of payment card transactions happened at the turn of 2014 and 2015, which can be related to the interchange reduction for bank operations, in order to motivate Poles to use payment cards more often (NBP, 2015).


id: cjfa-12572
author: Dzięcioł, Paweł
title: A RISK MANAGEMENT SYSTEM IN INSURANCE UNDERTAKING
date: 2017-03-10
pages: 12
extension: .pdf
mime: application/pdf
words: 3404
sentence: 184
flesch: 49
cache: cache/cjfa-12572.pdf
txt: txt/cjfa-12572.txt
summary:
  For example, the legislator imple- A risk mAnAgement system in insurAnce undertAking 83 ments the duty of risk management system for insurance undertaking, with an idea of risk management system effectiveness as well as expects economic per- formance (Ustawa o działalności ubezpieczeniowej, 2015, art. Nevertheless, a com- parison ERM with risk management system in insurance undertakings seems exceptionally interesting.


id: cjfa-16357
author: Nowak, Kamil
title: LOW COST RETIREMENT SOLUTIONS BASED ON ROBO-ADVISORS AND EXCHANGE TRADED FUNDS
date: 2018-03-24
pages: 20
extension: .pdf
mime: application/pdf
words: 7726
sentence: 416
flesch: 64
cache: cache/cjfa-16357.pdf
txt: txt/cjfa-16357.txt
summary:
  ■ Tax efficiency – Unlike mutual funds ETFs do not expose their sharehol- ders to capital gains distributions. If impact of the fees on future retirement is so substantial, it’s definitely worth to look for low cost retirement solutions.


id: cjfa-10426
author: Maciejczyk-Bujnowicz, Iwona
date: 2016-08-03
pages: 16
extension: .pdf
mime: application/pdf
words: 8038
sentence: 405
flesch: 57
cache: cache/cjfa-10426.pdf
txt: txt/cjfa-10426.txt
title:
  Capital Flows in European Union on the Basis of International Investment Position – Selected Aspects

summary:
  It means the balance of Poland’s financial debt to foreign countries was annually on average It means the balance of Poland’s financial debt to foreign countries was annually on average -54.7% in the period covered by the study.


id: cjfa-1960
author: dla autorów, Informacje
title: Dla Autorów
date: 2013-10-09
pages: 4
extension: .pdf
mime: application/pdf
words: 87
sentence: 8
flesch: 45
cache: cache/cjfa-1960.pdf
txt: txt/cjfa-1960.txt
summary:
  W Copernican Journal of Finance & Accounting - - - - - - - - szeniowego. Coperni- can Journal of Finance & Accounting - - Coper-


id: cjfa-19618
author: Piotrowski, Dariusz
title: PROPAGANDA OF SUCCESS IN THE AREA OF THE STATE’S SOCIAL AND ECONOMIC POLICY
date: 2019-03-06
pages: 16
extension: .pdf
mime: application/pdf
words: 7731
sentence: 409
flesch: 57
cache: cache/cjfa-19618.pdf
txt: txt/cjfa-19618.txt
summary:
  In a narrower sense, political propaganda is “one of the forms of commu- nication remaining in systemic relations to the authorities, ideologies, media and the public opinion” (Dobek-Ostrowska, Fras & Ociepka, 1999, p. 6). Stable situation on the financial markets, low interest rates, low prices of raw materials, stable exchange rates, access to huge funds from the European Union, as well as the increase in domestic demand fuelled by social programmes are factors due to which a much higher result could have been expected.


id: cjfa-12557
author: Dziawgo, Leszek
title: Introduction
date: 2017-03-09
pages: 2
extension: .pdf
mime: application/pdf
words: 185
sentence: 11
flesch: 46
cache: cache/cjfa-12557.pdf
txt: txt/cjfa-12557.txt
summary:
  introduction Each edition of “Copernican Journal of Finance & Accounting” is our com- mon success and confirms the role and position of the Journal in the establi- shing of a worldwide scientific co-operation network. Up to day, many Authors have presented their inspiring elabora- tions concerning important themes in the area of international and local Finan- ce & Accounting.


id: cjfa-16352
author: Bojarenko, Julija
title: VARIABILITY OF ACCOUNTING POLICIES – ADVANTAGES AND DISADVANTAGES
date: 2018-03-24
pages: 11
extension: .pdf
mime: application/pdf
words: 3893
sentence: 148
flesch: 41
cache: cache/cjfa-16352.pdf
txt: txt/cjfa-16352.txt
summary:
  For example, the choice of an indicator of fixed asset accounting policy vari- ability represented in this article could be based on the following indicators: Julija Bojarenko18 ■ the criterion for fixed asset value can be chosen according either to the average annual net book value (e.g. from 0.5 to 1%) or to gross assets (from 0.1 to 0.5%); ■ the method for depreciation may be based on the expected incoming of economic benefit because of the use of a fixed asset throughout the en- tire recovery period. The recommendations on the solution of the issues related to variability of fixed asset accounting policy are based on the deter- mination of materiality criteria. 


id: cjfa-15266
author: Eden, David; Huffman, Paul; Holman, John
title: HEAVY-TAILED DISTRIBUTIONS AND THE CANADIAN STOCK MARKET RETURNS
date: 2017-12-08
pages: 14
extension: .pdf
mime: application/pdf
words: 3488
sentence: 214
flesch: 62
cache: cache/cjfa-15266.pdf
txt: txt/cjfa-15266.txt
summary:
  The density function is skewed to the right when t distribution specializes to the standard Student’s t distri- bution by setting the parameter (iii) Normal inverse Gaussian distribution (NIG): 2 2 1 2 2 2 2 ( ( ) ) http://dx.doi.org/10.12775/ CJFA.2017.007 DAVID EDEN* Bank of Canada PAUL HUFFMAN** University of Manitoba JOHN HOLMAN*** Illinois State University HEAVY-TAILED DISTRIBUTIONS AND THE CANADIAN STOCK MARKET RETURNS Keywords: Value at Risk, GSPTSE, Skewed t distribution.


id: cjfa-1802
author: Lulek, Izabela
title: The development of Polish venture capital and private equity market
date: 2013-09-19
pages: 20
extension: .pdf
mime: application/pdf
words: 8093
sentence: 431
flesch: 58
cache: cache/cjfa-1802.pdf
txt: txt/cjfa-1802.txt
summary:
  W 2003 roku Polskie Stowarzyszenie Inwestorów Kapitałowych zleciło ba- danie historyczne dotyczące sektora VC/PE w Polsce, z którego wynika, że w okresie od 1990 do 1994 roku fundusze pozyskały 697 mln EUR kapitału, w okresie 1995–1997 – 871 mln EUR kapitału, natomiast w latach 1998–1999 – aż 1 mld W 2003 roku Polskie Stowarzyszenie Inwestorów Kapitałowych zleciło badanie historyczne doty- czące sektora VC/PE w Polsce, z którego wynika, że w okresie od 1990 do 1994 roku fundusze pozy- skały 697 mln EUR kapitału, w okresie 1995–1997 – 871 mln EUR kapitału, natomiast w latach 1998– 1999 – aż 1 mld


id: cjfa-12568
author: Peršić, Milena; Halmi, Lahorka
title: DISCLOSING NON-FINANCIAL INFORMATION IN COMPANIES’ REPORTS IN CROATIA
date: 2017-03-09
pages: 20
extension: .pdf
mime: application/pdf
words: 7242
sentence: 246
flesch: 43
cache: cache/cjfa-12568.pdf
txt: txt/cjfa-12568.txt
summary:
  http://dx.doi.org/10.12775/ CJFA.2016.022 Milena Peršić* University of Rijeka Lahorka haLmi** Karlovac University of Applied Sciences discLosing non-financiaL information in companies’ reports in croatia Keywords: companies’ reports, disclosure of non-financial information, Directive 2014/95/EU, GRI, KPIs, sustainability indicators. Scaling environmental indicators (authors’ processing) Research results When analyzing content-oriented attributes in the environment category, lag (109 out of total 131) and outcome (104 out of total 140) indicators seem to be prevalent, meaning that a significant number of the information disclosed in the analyzed sustainability reports is past- and outcome-oriented.


id: cjfa-13874
author: ., .
title: EDITORIAL PAGES
date: 2017-06-29
pages: 6
extension: .pdf
mime: application/pdf
words: 588
sentence: 34
flesch: 61
cache: cache/cjfa-13874.pdf
txt: txt/cjfa-13874.txt
summary:
  Józef Stawicki LIST OF REVIEWERS Prof. Andrzej Buszko, University of Warmia and Mazury in Olsztyn, Poland Prof. José Raúl Canay-Pazos, Universidade de Santiago de Compostela, Spain Prof. Nicola Giuseppe Castellano, University of Macerata, Italy Prof. Andrzej Cwynar, University of Economics and Innovation, Poland Prof. Catherine Deffains-Crapsky, Université d’Angers, France Prof. Jerzy Gierusz, Gdansk University, Poland Prof. Dirk Kiesewetter, Julius-Maximilians-Universität Würzburg, Germany Prof. Natalia Konovalova, RISEBA University, Riga, Latvia Prof. Nicoletta Marinelli, University of Macerata, Italy Prof. Lyudmila Mihaylova, University of Ruse, Bulgaria Prof. Emil Papazov, University of National and World Economy, Sofia, Bulgaria Prof. Ángel Peiró Signes, Universidad Politécnica de Valencia, Spain Prof. Adalmiro Pereira, Politécnico do Porto, Portugal Prof. Wojciech Piotrowicz, University of Oxford, Great Britain Prof. Maria del Val Segarra -Oña, Universidad Politécnica de Valencia, Spain Prof. Gerard Olivar Tost, National University of Colombia, Colombia Prof. Jan Turyna, Warsaw University, Poland Prof. Maciej Luis Otero González, Universidade de Santiago de Compostela, Spain Prof. M. Peter van der Hoek, Erasmus University, Rotterdam, Netherlands, Academy of Economic Studies, Bucharest, Romania Prof. Günter Hofbauer, Technische Hochschule Ingolstadt Business School, Ingolstadt, Germany Prof. Juan-Antonio Mondéjar-Jiménez, Universidad de Castilla - La Mancha, Spain Prof. Mustafa Akan, Dogus University, Istanbul, Turkey Prof. Sandra Isabel Goncalves da Saude, Instituto Politecnico de Beja, Portugal Prof. Monika Marcinkowska, University of Lodz, Poland Prof. David Naranjo-Gil, Universidad Pablo de Olavide, Sevilla, Spain Prof. Christiane Goodfellow, Jade Hochschule Wilhelmshaven, Germany S t a t


id: cjfa-1794
author: Balcerowski, Maciej
title: Freedom of choice of a lawyer
date: 2013-09-19
pages: 12
extension: .pdf
mime: application/pdf
words: 4103
sentence: 236
flesch: 63
cache: cache/cjfa-1794.pdf
txt: txt/cjfa-1794.txt
summary:
  Nie negując tezy, zgodnie z którą przez sam fakt ko- rzystania z usług czy też zatrudniania profesjonalnych pełnomocników zakład ubezpieczeń jako taki nie nabywa uprawnień do reprezentowania ubezpieczo- nego, można jednak wskazać sytuację, w której w ramach procesu cywilnego, na podstawie unormowań kodeksowych, zakład ubezpieczeń stanie się peł- noprawnym pełnomocnikiem ubezpieczonego. Pierwsze twierdzenie może zostać zobrazowane przez wskaza- nie, że w roku 2000 przypis składki w ramach ubezpieczeń grupy 17 działu II (ubezpieczenia ochrony prawnej) wynosił jedynie 0,3


id: cjfa-18791
author: Krupa, Dorota
title: Introduction
date: 2018-12-19
pages: 2
extension: .pdf
mime: application/pdf
words: 194
sentence: 8
flesch: 47
cache: cache/cjfa-18791.pdf
txt: txt/cjfa-18791.txt
summary:
  The ability to observe changes taking place in a dynamically changing eco- nomic environment, searching for research gaps, formulating research prob- lems and conducting research are just some of the scientist’s skills. IntroductIon Dear Readers and Authors, It is with great satisfaction we present to you the second issue of 2018 of the sci- entific quarterly Copernican Journal of Finance & Accounting, which is a place for the presentation and exchange of academic thought.


id: cjfa-15281
author: ., .
title: FOR AUTHORS
date: 2017-12-08
pages: 4
extension: .pdf
mime: application/pdf
words: 1058
sentence: 30
flesch: 26
cache: cache/cjfa-15281.pdf
txt: txt/cjfa-15281.txt
summary:
  CJFA_2_2017_DRUK.pdf FOR AUTHORS The procedures governing the review process of articles submitted for publica- tion in the Copernican Journal of Finance & Accounting meets the guidelines of the Announcement of the Ministry of Science and Higher Education from 2 June 2015 on the criteria and evaluation of scientific journals. Articles submitted for publication should be original and not published any- where before and should not be the subject of any qualification procedure for publication in any other journal of any other publisher.


id: cjfa-15278
author: Nagy, Viktor
title: THE ROLE OF THE AMOUNT OF MONEY IN RISK-TAKING
date: 2017-12-08
pages: 14
extension: .pdf
mime: application/pdf
words: 3859
sentence: 217
flesch: 68
cache: cache/cjfa-15278.pdf
txt: txt/cjfa-15278.txt
summary:
  In 7.87% the preference was reversed: three persons changed their minds from the option of unknown probability to the certain one, while four persons moved in the opposite direction. Expected value is often used in probability theory to determine the optimal choice.


id: cjfa-18794
author: Bolibok, Piotr
title: THE MACROECONOMIC DRIVERS OF HOUSEHOLD DEBT-TO-INCOME RATIO: AN EVIDENCE FROME THE OECD COUNTRIES
date: 2018-12-19
pages: 14
extension: .pdf
mime: application/pdf
words: 12339
sentence: 437
flesch: 51
cache: cache/cjfa-18794.pdf
txt: txt/cjfa-18794.txt
summary:
  Estimations of the fixed-effect panel regression model Model: ������� � �� + �� � ������ + �� � �������� + �� � ���� + �� � ������ + �� � ������������ + �� � �����+�� � ������+�� � ������� + �� � ����� + �� + ��� Estimate Value Std. Estimations of the fixed-effect panel regression model Model: ������� � �� + �� � ������ + �� � �������� + �� � ���� + �� � ������ + �� � ������������ + �� � �����+�� � ������+�� � ������� + �� � ����� + �� + ��� Estimate Value Std.


id: cjfa-12596
author: ., .
title: Editorial pages
date: 2017-03-13
pages: 4
extension: .pdf
mime: application/pdf
words: 497
sentence: 32
flesch: 61
cache: cache/cjfa-12596.pdf
txt: txt/cjfa-12596.txt
summary:
  Jan Turyna, Uniwersytet Warszawski, Warsaw University, Poland Dr Tomáš Heryán, Silesian University, School of Business Administration, Czech Republic Prof. Dr. Lyudmila Mihaylova, University of Ruse, Bulgaria C o v e r D e dr Damian Walczak SCIENTIFIC COUNCIL Prof. Dr. M. Peter van der Hoek, Erasmus University, Rotterdam, Netherlands, Academy of Economic Studies, Bucharest, Romania Prof. Dr. Günter Hofbauer, Technische Hochschule Ingolstadt Business School, Ingolstadt, Germany Prof. Dr. Juan-Antonio Mondéjar-Jiménez, Universidad de Castilla - La Mancha, Spain Prof. Mustafa Akan, Dogus University, Istanbul, Turkey Prof. Dr. Sandra Isabel Goncalves da Saude, Instituto Politecnico de Beja, Portugal Prof. Dr. Christiane Goodfellow, Jade University Wilhelmshaven, Germany S t a t


id: cjfa-15282
author: ., .
title: EDITORIAL PAGES
date: 2017-12-08
pages: 6
extension: .pdf
mime: application/pdf
words: 571
sentence: 34
flesch: 64
cache: cache/cjfa-15282.pdf
txt: txt/cjfa-15282.txt
summary:
  Józef Stawicki LIST OF REVIEWERS Prof. Andrzej Buszko, University of Warmia and Mazury in Olsztyn, Poland Prof. José Raúl Canay-Pazos, Universidade de Santiago de Compostela, Spain Prof. Nicola Giuseppe Castellano, University of Macerata, Italy Prof. Andrzej Cwynar, University of Economics and Innovation, Poland Prof. Catherine Deffains-Crapsky, Université d’Angers, France Prof. Jerzy Gierusz, Gdansk University, Poland Prof. Dirk Kiesewetter, Julius-Maximilians-Universität Würzburg, Germany Prof. Natalia Konovalova, RISEBA University, Riga, Latvia Prof. Nicoletta Marinelli, University of Macerata, Italy Prof. Lyudmila Mihaylova, University of Ruse, Bulgaria Prof. Emil Papazov, University of National and World Economy, Sofia, Bulgaria Prof. Ángel Peiró Signes, Universidad Politécnica de Valencia, Spain Prof. Adalmiro Pereira, Politécnico do Porto, Portugal Prof. Wojciech Piotrowicz, University of Oxford, Great Britain Prof. Maria del Val Segarra -Oña, Universidad Politécnica de Valencia, Spain Prof. Gerard Olivar Tost, National University of Colombia, Colombia Prof. Jan Turyna, Warsaw University, Poland Prof. Maciej Turkey Prof. Sandra Isabel Goncalves da Saude, Instituto Politecnico de Beja, Portugal Prof. Monika Marcinkowska, University of Lodz, Poland Prof. David Naranjo-Gil, Universidad Pablo de Olavide, Sevilla, Spain Prof. Christiane Goodfellow, Jade Hochschule Wilhelmshaven, Germany S t a t


id: cjfa-1797
author: Drewniak, Zbigniew
title: Private equity and venture capital – theoretical considerations
date: 2013-09-19
pages: 14
extension: .pdf
mime: application/pdf
words: 4425
sentence: 274
flesch: 51
cache: cache/cjfa-1797.pdf
txt: txt/cjfa-1797.txt
summary:
  Private equity to inwestycje specjalnie do tego wyspecjalizowanych podmiotów w spółki niepubliczne w celu zwiększenia ich wartości i osiągnię- cia ponadprzeciętnych zysków. Rozumienie pojęć venture capital i private equity w tradycji amerykańskiej i europejskiej Źródło: opracowanie własne.


id: cjfa-17217
author: Buszko, Andrzej
title: THE LEVEL OF SHADOW ECONOMY IN WARMIŃSKO-MAZURSKI AND KUJAWSKO-POMORSKI REGIONS
date: 2017-06-25
pages: 13
extension: .pdf
mime: application/pdf
words: 4818
sentence: 318
flesch: 57
cache: cache/cjfa-17217.pdf
txt: txt/cjfa-17217.txt
summary:
  The level of shadow economy in Warmińsko-Mazurski and Kujawsko-Pomor- ski regions. http://dx.doi.org/10.12775/ CJFA.2017.020 andrzej buszko* University of Warmia and Mazury in Olsztyn the level of shadow economy in warmińsko-mazurski and kujawsko-pomorski regions Keywords: shadow economy, level, region, roots, effects, differentiation.


id: cjfa-1800
author: Jańska, Anna
title: Risk appraisal in the award of contract bonds
date: 2013-09-19
pages: 16
extension: .pdf
mime: application/pdf
words: 5001
sentence: 282
flesch: 60
cache: cache/cjfa-1800.pdf
txt: txt/cjfa-1800.txt
summary:
  Dopiero rok 2003 okazał się przełomowy – od tego czasu przypis wzrastał dynamicznie w każ- dym roku, zwiększając ponadto udział składki z gwarancji w PKB. PKB Polski (w mln zł) Udział składki z gwarancji w PKB (w promilach) 2000 148,782 109,43 744 378 0,200 2001 136,476 91,73 779 564 0,175 2002 114,537 83,92 808 578 0,142 2003 112,704 98,40 843 156 0,134 2004 120,603 107,01 924 538 0,130 2005 136,116 112,87 983 392 0,138 2006 150,245 110,38 1 060 031 0,142 2007 187,017 137,40 1 176 737 0,159 2008 214,973 114,95 1 275 432 0,169 2009 277,301 129,40 1 343 657 0,206 2010 317,968 114,67 1 415 385 0,225 2011 302,842 95,24 1 524 679 0,199


id: cjfa-17225
author: Kogut-Jaworska, Magdalena
title: PRINCIPLES OF SUPPORT FOR THE COMMON GOOD SERVICES CO-FINANCED FROM PUBLIC FINANCIAL MEANS
date: 2018-06-25
pages: 11
extension: .pdf
mime: application/pdf
words: 4184
sentence: 216
flesch: 48
cache: cache/cjfa-17225.pdf
txt: txt/cjfa-17225.txt
summary:
  Regions are responsible for issues of regional importance (deter- mined by the law), playing a relatively limited role in providing public services (Godfrey, 2001, p. 504, 505). Public services, which in the legal framework on public aid have a leading role, are described by the Polish Legislation as own tasks, services for the common welfare or services provided for the common econom- ic interest.


id: cjfa-19613
author: Okpala, Okwy Peter; Iredele, Oluwamayowa Olalekan
title: CORPORATE SOCIAL AND ENVIRONMENTAL DISCLOSURES AND MARKET VALUE OF LISTED FIRMS IN NIGERIA
date: 2019-03-06
pages: 20
extension: .pdf
mime: application/pdf
words: 7972
sentence: 472
flesch: 50
cache: cache/cjfa-19613.pdf
txt: txt/cjfa-19613.txt
summary:
  Using data collected in Egypt, Wahba (2008) corroborated the finding that social responsibility reporting exerts positive and significant im- Okwy Peter Okpala, Oluwamayowa Olalekan Iredele16 pact on firm market value. In the light of this on-going debate on the association between CSED and market value of firms, this study attempts to extend academ- ic literature on this debate within the context of developing country like Nigeria.


id: cjfa-16355
author: Małecka, Joanna; Łuczka, Teresa; Šebestová, Jarmila; Šperka, Roman
title: ECONOMIC ACTIVITY AND SOCIAL DETERMINANTS VERSUS ETREPRENEURSHIP IN SMES – SELECTED ASPECTS
date: 2018-03-24
pages: 15
extension: .pdf
mime: application/pdf
words: 5659
sentence: 384
flesch: 47
cache: cache/cjfa-16355.pdf
txt: txt/cjfa-16355.txt
summary:
  The issue of economic activity is extensively discussed in the related lit- erature in various aspects of company development, in particular that of SME growth (O’Farrell & Hitchens, 1988, pp. This form of finan- cial settlements has a straight-through bearing on company financial liquid- ity and can be a significant barrier to company development in the initial pe- riod of activity, when additional external sources of financing are unavailable.


id: cjfa-13879
author: Pys, Jan
title: ROBUSTNESS OF THE BANK RESOLUTION FRAMEWORK IN THE EUROPEAN UNION
date: 2017-06-29
pages: 12
extension: .pdf
mime: application/pdf
words: 3800
sentence: 133
flesch: 39
cache: cache/cjfa-13879.pdf
txt: txt/cjfa-13879.txt
summary:
  This should enable a coordinated and efficient resolution of cross- border institutions in the EU. Resolution tools and powers given to the reso- lution authorities allow for proper funding of resolution and should in theo- ry result in no or minimum use of taxpayers funds. Keywords: bank, financial crises, resolution, liquidation, financial aspects of economic integration.


id: cjfa-18799
author: Zabawa, Justyna
date: 2018-12-19
pages: 16
extension: .pdf
mime: application/pdf
words: 5426
sentence: 248
flesch: 47
cache: cache/cjfa-18799.pdf
txt: txt/cjfa-18799.txt
title:
  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

summary:
  Abstract: One of the most notable effects generated in response to the recent spate of regulatory changes in the banking sector is the mounting interest in those elements of sectoral policy that focus on disclosure of non-financial information – a trend obse- rved not only in Poland, but also in the EU financial sector as a whole. In addition, the author Justyna Zabawa112 intends to fill the apparent gap in professional literature, as the subject of reporting non-financial information (in particular – environmental information) in the banking sector seems under-represented in modern research.


id: cjfa-10416
author: Braga, João Paulo; Gomes, Luís M. Pereira
date: 2016-08-02
pages: 27
extension: .pdf
mime: application/pdf
words: 14987
sentence: 665
flesch: 51
cache: cache/cjfa-10416.pdf
txt: txt/cjfa-10416.txt
title:
  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

summary:
  João Paulo Braga, Luís M. Pereira Gomes56 Continuing with the Beaver (1968) model, Graph 6 represents the reaction of average abnormal returns in the period close to the preliminary announce- ment for target companies: Graph 6. Average Abnormal Returns (Ball & Brown) –


id: cjfa-10427
author: Papazov, Emil; Mihaylova, Lyudmila
title: Accountancy-Based Sources of Information for Planning Purposes in SMEs
date: 2016-08-03
pages: 11
extension: .pdf
mime: application/pdf
words: 4014
sentence: 194
flesch: 38
cache: cache/cjfa-10427.pdf
txt: txt/cjfa-10427.txt
summary:
  However, having in mind the research purpose, an attempt has been made to synthesize main information sources and to present some of their charac- teristics. Research premises and the focus of the research process Corporate planning requires basic information sources.


id: cjfa-10424
author: Kuligowska, Angelika
date: 2016-08-03
pages: 15
extension: .pdf
mime: application/pdf
words: 6328
sentence: 279
flesch: 51
cache: cache/cjfa-10424.pdf
txt: txt/cjfa-10424.txt
title:
  Scope and assessment of the insurance for members of voluntary fire brigades provided by local government

summary:
  http://dx.doi.org/10.12775/CJFA.2016.007 angelika kuligowska* Nicolaus Copernicus University scope and assessMent of the insurance for MeMbers of voluntary fire brigades provided by local governMent Keywords: voluntary fire brigade (VFB), accident insurance of voluntary fire brigades, insurance, local government insurance. Among the examined local government, the most advantageous offers for VFB member insurance were proposed by six insurance companies, out of which the most frequently – 7 times, it was Towarzystwo Ubezpieczeń Wza- jemnych „TUW”.


id: cjfa-20420
author: Krupa, Dorota
title: Introduction
date: 2019-05-25
pages: 2
extension: .pdf
mime: application/pdf
words: 263
sentence: 12
flesch: 47
cache: cache/cjfa-20420.pdf
txt: txt/cjfa-20420.txt
summary:
  In the current issue you can read articles about the wealth management market in China, the social background of Brexit, and about the inf luence of crypto currency on the economy of Georgia. You will be able to find articles about promoting the transparency of the economic process by accounting, and about the importance of financial reporting for individual investors.


id: cjfa-15269
author: Kraiński, Karol
title: INVESTMENT PLATFORMS EVOLUTIONS – ETF FUNDS
date: 2017-12-08
pages: 10
extension: .pdf
mime: application/pdf
words: 3164
sentence: 139
flesch: 62
cache: cache/cjfa-15269.pdf
txt: txt/cjfa-15269.txt
summary:
  24 Investment platform is an innovative solution bringing together many types of investment funds or insurance capital funds in one place. The construction invest- ment platforms can be compared to open-architecture product, because the platform offering investment funds not only its own brand but also other in- vestment companies (Dziawgo, 2005).


id: cjfa-20690
author: Krupa, Dorota
title: Introduction
date: 2019-06-27
pages: 2
extension: .pdf
mime: application/pdf
words: 232
sentence: 11
flesch: 50
cache: cache/cjfa-20690.pdf
txt: txt/cjfa-20690.txt
summary:
  In the current issue you can read articles about the scope of mobile banking applications use among retail bank custom- ers in Poland, and about the effect of social capital on operational performance in commercial banks in Erbil, the city in Iraq. You will be able to find an article about traditional fiscal devices in Po- land and the concept of their modernization.


id: cjfa-17228
author: Pawłowski, Jarosław
title: INDIVIDUAL INVESTORS ON THE FINANCIAL MARKET IN POLAND
date: 2018-06-25
pages: 16
extension: .pdf
mime: application/pdf
words: 7333
sentence: 508
flesch: 60
cache: cache/cjfa-17228.pdf
txt: txt/cjfa-17228.txt
summary:
  Considering the changes that occur in this field, the issue of financial investments made by individual investors in Poland is quite interesting and important. In connection with the validity and significance of the questions outlined above, the subject of this paper is the issue of financial investments made by in- dividual investors in Poland.


id: cjfa-1803
author: Polasik, Michał
title: The use of electronic distribution channels of banking services in Poland
date: 2013-09-19
pages: 14
extension: .pdf
mime: application/pdf
words: 4094
sentence: 242
flesch: 56
cache: cache/cjfa-1803.pdf
txt: txt/cjfa-1803.txt
summary:
  Niższe ceny usług w ramach bankowości elektronicznej w stosunku do usług świadczonych tradycyjnymi kanałami dystrybucji, w tym w szczególności dla transakcji płat- niczych, są rezultatem automatyzacji Wydaje się, że korzystne dla banków będzie promowanie stosowania usług e-przelewów w płatnościach w Internecie ze względu na pozytywne skutki w zakresie wzro-


id: cjfa-16358
author: Peršić, Milena; Halmi, Lahorka
date: 2018-03-24
pages: 15
extension: .pdf
mime: application/pdf
words: 4935
sentence: 205
flesch: 33
cache: cache/cjfa-16358.pdf
txt: txt/cjfa-16358.txt
title:
  NON-FINANCIAL INFORMATION AND INTEGRATED REPORTING IN THE HOSPITALITY INDUSTRY: CASE STUDY OF CROATIA

summary:
  The focus is on assess- ing the achieved level of information quality disclosed in non-financial reports in accordance with the main objectives presented in the EUDNFI, and brought into force through the new Croatian legislative requirements (CAA, 2016). Literature review Disclosed non-financial information was analysed for the GRI principles defin- ing report quality of publicly disclosed non-financial information, i.e. accuracy, balance, clarity, comparability, reliability and timeliness (GRI, 2016, pp.


id: cjfa-16353
author: Golec, Maria Magdalena
title: LOCALITY AND THE TRANSFER OF FUNDS IN THE COOPERATIVE BANKING SECTOR IN POLAND
date: 2018-03-24
pages: 13
extension: .pdf
mime: application/pdf
words: 4521
sentence: 261
flesch: 56
cache: cache/cjfa-16353.pdf
txt: txt/cjfa-16353.txt
summary:
  The data were provided by the Audit As- sociation of Cooperative Banks in Poznań, one of the three audit associations of cooperative banks in Poland. In the cooperatIve bankIng sector In poland Keywords: locality, net lenders, cooperative banks.


id: cjfa-15279
author: Sadłakowski, Dominik
title: THE ROLE OF INSTANT PAYMENT SYSTEMS IN THE POLISH ECONOMY
date: 2017-12-08
pages: 12
extension: .pdf
mime: application/pdf
words: 3355
sentence: 151
flesch: 51
cache: cache/cjfa-15279.pdf
txt: txt/cjfa-15279.txt
summary:
  http://dx.doi.org/10.12775/CJFA.2017.011 * Nicolaus Copernicus University in Torun THE ROLE OF INSTANT PAYMENT SYSTEMS IN THE POLISH ECONOMY Keywords: payment system, instant payments, instant payment systems, real-time gross settlement. From the perspective of prop- erly understanding the specificity of payment system, it is crucial to determine payment instruments, used for money transfer, current standards and regulations of the functionality of payment in- struments, institutions managing accounts, i.e. central and commercial banks that mediate payments, subjects effecting setoff and settlement of payment orders, law regulations connected to transfer mechanisms and functioning of payment services’ market.


id: cjfa-19621
author: Ziółkowska, Wiesława
title: INNOVATIVENESS OF THE POLISH ECONOMY IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT
date: 2019-03-06
pages: 18
extension: .pdf
mime: application/pdf
words: 5955
sentence: 264
flesch: 56
cache: cache/cjfa-19621.pdf
txt: txt/cjfa-19621.txt
summary:
  SII in EU countries in 2016 vs. UE 2010 -10.0 10.0 30.0 50.0 70.0 90.0 110.0 130.0 150.0 RO BG HR PL LV HU EL SK CY IT MT ES LT EE PT CZ SI EU28 FR IE BE LU AT DE UK NL FI DK SE Moderate InnovatorsModest Innovators Innovation Followers Innovation Leaders S Among the solutions driving sustainable development of paramount impor- tance is the improvement of EU economies in terms of innovativeness and com- petitiveness, as this is the only way that offers a chance to reduce differences in the level of wealth of societies and their quality of life.


id: cjfa-17221
author: Sitorus, Tigor; Denny, *
title: THE INFLUENCE OF ASSET AND PROFITABILITY TOWARD SHARE VALUE: MEDIATION EFFECT OF LIQUID ASSET
date: 2018-06-24
pages: 19
extension: .pdf
mime: application/pdf
words: 7443
sentence: 383
flesch: 60
cache: cache/cjfa-17221.pdf
txt: txt/cjfa-17221.txt
summary:
  If the company is liquidated, preferred shareholder also gets priority of claim on company asset after obligation to bondholder and other creditors are met before any claim by ordinary shareholders. Furthermore researcher said that profitability will affect company ability to pay dividend to sharehol- der, this will have positive impact to company value which is indicated by high stock value (Elmi & Muturi, 2016).


id: cjfa-20696
author: ., .
title: FOR AUTHORS
date: 2019-06-27
pages: 4
extension: .pdf
mime: application/pdf
words: 1169
sentence: 35
flesch: 29
cache: cache/cjfa-20696.pdf
txt: txt/cjfa-20696.txt
summary:
  The procedures governing the review process of articles submitted for publica- tion in the Copernican Journal of Finance & Accounting meets the guidelines of the Announcement of the Ministry of Science and Higher Education from 2 June 2015 on the criteria and evaluation of scientific journals. The jour- nal’s ethical principles are based on Code of Conduct and Best Practice Guide- lines for Journal Editors edited by Committee on Publication Ethics: https:// publicationethics.org/. Editorial Office Copernican Journal of Finance & Accounting ul.


id: cjfa-12566
author: Murawski, Tomasz
title: CORPORATE SOCIAL RESPONSIBILITY IN JAPANESE BANKING SECTOR
date: 2017-03-09
pages: 14
extension: .pdf
mime: application/pdf
words: 5535
sentence: 323
flesch: 58
cache: cache/cjfa-12566.pdf
txt: txt/cjfa-12566.txt
summary:
  MUFG is the initiator of Global Volunteer Month, and is engaged in CSR activities in every part of the world. Next it will present the comparison of the Japanese and world main growth in- dicators and the numbers of CSR reports.


id: cjfa-20428
author: Slyozko, Tetyana; Kurilo, Lyudmila; Mazina, Oleksandra
title: THE UNIQUE OPPORTUNITIES OF ACCOUNTING TO PROMOTE TRANSPARENCY OF ECONOMIC PROCESSES
date: 2019-05-25
pages: 11
extension: .pdf
mime: application/pdf
words: 4131
sentence: 193
flesch: 40
cache: cache/cjfa-20428.pdf
txt: txt/cjfa-20428.txt
summary:
  All of these factors allow accoun- ting to provide transparent accounting information to any users and institutions.   Based on these rules, it must provide accounting information compliance with the requirements, which established by institutions (financial, taxation) – in a various types of re- ports.


id: cjfa-20425
author: Laskowska, Anna
date: 2019-05-25
pages: 16
extension: .pdf
mime: application/pdf
words: 5899
sentence: 353
flesch: 47
cache: cache/cjfa-20425.pdf
txt: txt/cjfa-20425.txt
title:
  STOCK MARKET INDICES AS A MEASURMENT TOOL FOR PROFITABILITY OF CORPORATE SOCIAL RESPONSIBILITY ACTIVITIES

summary:
  It may therefore be concluded that CSR indices serve the role of a com- pass for investors who want to allocate funds according to SRI principles. Another advantage of CSR indices is the development of capital market, as they form the basis for creating new instruments.


id: cjfa-20422
author: Cilak, Małgorzata
title: FINANCIAL STABILITY OF LOCAL GOVERNMENT UNITS – LEGAL AND ECONOMIC APPROACH
date: 2019-05-25
pages: 15
extension: .pdf
mime: application/pdf
words: 6017
sentence: 320
flesch: 57
cache: cache/cjfa-20422.pdf
txt: txt/cjfa-20422.txt
summary:
  According to its paragraph 1, the decision-making body of an L.G.U. cannot adopt a budget in which the planned current expenses are higher than the planned current income increased by: the budgetary surplus from previous years, repayment of loans granted from the budget of L.G.U. in previous years, and unused funds coming from income and expenditure settlements resulting from special rules for the execution of local government budgets and settle- ments of funds from the EU budget. Observably, the share of property expenditure in local government budgets is higher than in the state budget (Ziółkowska, 2012, pp.


id: cjfa-21476
author: ., .
title: EDITORIAL PAGES
date: 2019-09-29
pages: 6
extension: .pdf
mime: application/pdf
words: 761
sentence: 39
flesch: 55
cache: cache/cjfa-21476.pdf
txt: txt/cjfa-21476.txt
summary:
  Józef Stawicki list of rEviEwErs Prof. Domagoja Buljan Barbača, University of Split, Croatia Prof. Andrzej Buszko, University of Warmia and Mazury in Olsztyn, Poland Prof. José Raúl Canay-Pazos, Universidade de Santiago de Compostela, Spain Prof. Nicola Giuseppe Castellano, University of Macerata, Italy Prof. Andrzej Cwynar, University of Economics and Innovation, Poland Prof. Catherine Deffains-Crapsky, Université d’Angers, France Prof. Jerzy Gierusz, Gdansk University, Poland Prof. Dirk Kiesewetter, Julius-Maximilians-Universität Würzburg, Germany Prof. Natalia Konovalova, RISEBA University, Riga, Latvia Prof. Zbigniew Krysiak, Warsaw School of Economics, Poland Prof. Nicoletta Marinelli, University of Macerata, Italy Prof. Lyudmila Mihaylova, University of Ruse, Bulgaria Prof. Ewa Miklaszewska, Cracow University of Economics, Poland Prof. Emil Papazov, University of National and World Economy, Sofia, Bulgaria Prof. Ángel Peiró Signes, Universidad Politécnica de Valencia, Spain Prof. Adalmiro Pereira, Politécnico do Porto, Portugal Prof. Wojciech Piotrowicz, University of Oxford, Great Britain Prof. Maria del Val Segarra -Oña, Universidad Politécnica de Valencia, Spain Prof. Waldemar Tarczyński, Szczecin University, Poland Prof. Gerard Olivar Tost, National University of Colombia, Colombia Prof. Jan Turyna, Warsaw University, Poland Prof. Maciej Sandra Isabel Goncalves da Saude, Instituto Politecnico de Beja, Portugal Prof. Małgorzata Zaleska, Warsaw School of Economics, Poland Prof. Monika Marcinkowska, University of Lodz, Poland Prof. David Naranjo-Gil, Universidad Pablo de Olavide, Sevilla, Spain Prof. Christiane Goodfellow, Jade Hochschule Wilhelmshaven, Germany S t a t


id: cjfa-18795
author: Islam, Mohammad Shahidul
title: DIVIDEND PRACTICES IN LISTED BANKS OF BANGLADESH
date: 2018-12-19
pages: 20
extension: .pdf
mime: application/pdf
words: 5764
sentence: 354
flesch: 63
cache: cache/cjfa-18795.pdf
txt: txt/cjfa-18795.txt
summary:
  The dividend pattern of listed companies and the management’ practices of dividend policy are described for revealing the present scenario of dividend in the capital market of Bangladesh. They con- cluded that only investment policy rather than dividend policy determines firm value in an ideal economy.


id: cjfa-1795
author: Banaszkiewicz, Aleksandra
title: Bookkeeping techniques in historical perspective
date: 2013-09-19
pages: 18
extension: .pdf
mime: application/pdf
words: 5577
sentence: 406
flesch: 65
cache: cache/cjfa-1795.pdf
txt: txt/cjfa-1795.txt
summary:
  W większych przedsiębiorstwach jeden księgowy nie był w stanie w ciągu jednego dnia przenieść z dziennika do księgi głównej wszystkich operacji księgowych. Można je określić jako wyspecjalizowane dzienniki, do których nanosiło się zapisy w sposób chronologiczny i na pod- stawie zestawień okresowych dokumentów źródłowych.


id: cjfa-12569
author: Piotrowska, Anna Iwona
date: 2017-03-09
pages: 18
extension: .pdf
mime: application/pdf
words: 7027
sentence: 332
flesch: 50
cache: cache/cjfa-12569.pdf
txt: txt/cjfa-12569.txt
title:
  FIELDS OF POTENTIAL USE OF CRYPTOCURRENCIES IN THE PAYMENT SERVICES MARKET IN POLAND – RESULTS OF AN EMPIRICAL STUDY

summary:
  The study, which generated the original source material, was addressed to high-level managers employed in commercial banks, cooperative banks operat- ing in Poland and their associations, banking sector institutions (the National Bank of Poland, the Polish Bank Association), the national clearing house (KIR), card associations, domestic payment institutions and IT companies function- ing in the area of payment services, as well as acquirers. Positions held by the respondents The study, which generated the original source material, was addressed to high-level managers employed in commercial banks, cooperative banks operating in Poland and their associations, banking sector institutions (the National Bank of Poland, the Polish Bank Association), the national clearing house (KIR), card associations, domestic payment insti- tutions and IT companies functioning in the area of payment services, as well as acquirers.


id: cjfa-17230
author: ., .
title: FOR AUTHORS
date: 2018-06-25
pages: 4
extension: .pdf
mime: application/pdf
words: 1167
sentence: 35
flesch: 29
cache: cache/cjfa-17230.pdf
txt: txt/cjfa-17230.txt
summary:
  The procedures governing the review process of articles submitted for publica- tion in the Copernican Journal of Finance & Accounting meets the guidelines of the Announcement of the Ministry of Science and Higher Education from 2 June 2015 on the criteria and evaluation of scientific journals. The journal’s ethical principles are based on Code of Conduct and Best Practice Guidelines for Journal Editors edited by Committee on Publication Ethics: https://publicationethics.org/. Editorial Office Copernican Journal of Finance & Accounting ul.


id: cjfa-1801
author: Kunkowski, Janusz
title: The development of contactless payment market in Poland and in the world
date: 2013-09-19
pages: 12
extension: .pdf
mime: application/pdf
words: 3632
sentence: 207
flesch: 53
cache: cache/cjfa-1801.pdf
txt: txt/cjfa-1801.txt
summary:
  Janusz KunKowsKi* Uniwersytet Mikołaja Kopernika w Toruniu rozwój płatności zbliżeniowych w polsce Należy również zauważyć, że rynek płatności mobilnych jest na tyle intere- sujący, iż podmioty, które wcześniej nie uczestniczyły w obsłudze płatności, za- czynają się w nim pojawiać.


id: cjfa-10414
author: Akan, Mustafa
title: A dynamic model of a nonlife insurance company
date: 2016-08-02
pages: 16
extension: .pdf
mime: application/pdf
words: 16627
sentence: 842
flesch: 69
cache: cache/cjfa-10414.pdf
txt: txt/cjfa-10414.txt
summary:
  / 2r r D        and Which are all positive constants since β is assumed to be greater than one. / 2r r D        Which are all positive constants since β is assumed to be greater than one.


id: cjfa-16359
author: ., .
title: FOR AUTHORS
date: 2018-03-24
pages: 4
extension: .pdf
mime: application/pdf
words: 1129
sentence: 34
flesch: 30
cache: cache/cjfa-16359.pdf
txt: txt/cjfa-16359.txt
summary:
  The procedures governing the review process of articles submitted for publica- tion in the Copernican Journal of Finance & Accounting meets the guidelines of the Announcement of the Ministry of Science and Higher Education from 2 June 2015 on the criteria and evaluation of scientific journals. Articles submitted for publication should be original and not published any- where before and should not be the subject of any qualification procedure for publication in any other journal of any other publisher.


id: cjfa-1798
author: Huterski, Robert
title: Attitude of the International Monetary Fund to a concept of sustainable development
date: 2013-09-19
pages: 14
extension: .pdf
mime: application/pdf
words: 3922
sentence: 194
flesch: 48
cache: cache/cjfa-1798.pdf
txt: txt/cjfa-1798.txt
summary:
  O ile za czasów funkcjonowania Sys- temu z Bretton Woods w działalności MFW dominowały funkcje regulacyjna oraz konsultacyjna, o tyle po jego rozpadzie zaczęły rozrastać się funkcja kre- dytowa Również ład społeczny w kontekście finansowym znajduje odzwiercie- dlenie w opracowaniach MFW, jak choćby w serii raportów o strategii reduko- wania biedy w poszczególnych krajach, np. raporty opublikowane w 2012 roku dotyczące Bangladeszu (IMF 2012a), Gwinei (IMF 2012b)


id: cjfa-18792
author: Bartolacci, Francesca; Soverchia, Michela; Zigiotti, Ermanno
title: MANAGING SOLID URBAN WASTE IN ITALY: AN ECONOMIC, FINANCIAL, AND ENVIRONMENTAL PERFORMANCE ANALYSIS
date: 2018-12-19
pages: 20
extension: .pdf
mime: application/pdf
words: 6845
sentence: 316
flesch: 53
cache: cache/cjfa-18792.pdf
txt: txt/cjfa-18792.txt
summary:
  All of these conditions should serve as guidelines for the management choices made by waste management companies, which take the responsibil- ity for providing the local public services from collection to disposal of UW. Moreover, among the various forms of waste collection, study findings confirm that separated waste collection (SC) represents the most expensive Managing solid urban waste in italy… 11 option for waste management companies (Koushki Parviz, Al-Duaij & Al-Ghim- las, 2004, pp. 959–960).


id: cjfa-16356
author: Meisner, Marta
title: FINANCIAL CONSEQUENCES OF CYBER ATTACKS LEADING TO DATA BREACHES IN HEALTHCARE SECTOR
date: 2018-03-24
pages: 11
extension: .pdf
mime: application/pdf
words: 3881
sentence: 183
flesch: 47
cache: cache/cjfa-16356.pdf
txt: txt/cjfa-16356.txt
summary:
  Financial impact of digital data breach for healthcare providers Due to insufficient amount of quality data and a huge number of factors that has to be taken into account, estimating data breach costs is an ongoing struggle. Alternative- ly, Sasha Romanosky from RAND Corporation suggests basing on correlation between data breach costs and annual revenue of attacked organization and proves that recent data breaches have cost companies 0.4% of their annual rev- enue (Romanosky, 2016, p. 122).


id: cjfa-10428
author: Ryszawska, Bożena
title: Sustainability transition needs sustainable finance
date: 2016-08-03
pages: 10
extension: .pdf
mime: application/pdf
words: 3336
sentence: 202
flesch: 40
cache: cache/cjfa-10428.pdf
txt: txt/cjfa-10428.txt
summary:
  The consequences of sustainability transition in finance is a huge challenge for science to address all important issues, to help the audience to understand new process, to design survey, to create new models and tools to explain struc- ture and function of sustainable finance system. The third section discusses the emerging financial initiatives supporting sustainability transition and autor`s view on sustainable financial system.


id: cjfa-12560
author: Baser, Furkan; Gokten, Soner; Kucukkocaoglu, Guray; Ture, Hasan
date: 2017-03-09
pages: 18
extension: .pdf
mime: application/pdf
words: 13667
sentence: 838
flesch: 53
cache: cache/cjfa-12560.pdf
txt: txt/cjfa-12560.txt
title:
  LIQUIDITY-PROFITABILITY TRADEOFF EXISTENCE IN TURKEY: AN EMPIRICAL INVESTIGATION UNDER STRUCTURAL EQUATION MODELING

summary:
  Structural equation modelling is applied to provide a more comprehensive analysis and the functions of liquidity and profitability are constituted by us- ing Piotroski’s criterions of liquidity/solvency, operating efficiency and profit- ability to generate structural equation model of the study. In K. A. Bol- len & J.S. Long (Eds.), Testing structural equation models (pp. 132–162).


id: cjfa-13880
author: Spiridonovs, Jurijs; Bogdanova, Olga
title: EU ENERGY UNION: ADJUSTMENT TO THE NEW DEVELOPMENT CYCLE
date: 2017-06-29
pages: 14
extension: .pdf
mime: application/pdf
words: 3286
sentence: 140
flesch: 43
cache: cache/cjfa-13880.pdf
txt: txt/cjfa-13880.txt
summary:
  Due to this, to ensure progress in development of Energy union making energy green, affordable, market-based, efficient and secure research and development is particularly highlighted in the newly de- veloped policy. As energy interconnection projects are often not commercially justified, the EU financial support plays an important role in their realization (European Commission, 2016; Official Jour- The legal acts should be adjusted to practically ensure the sixth freedom of the EU: free flow of energy in the single EU market.


id: cjfa-1804
author: Więckowska, Marcelina
title: The role bonds in financing climate resilient economy
date: 2013-09-19
pages: 16
extension: .pdf
mime: application/pdf
words: 5393
sentence: 280
flesch: 49
cache: cache/cjfa-1804.pdf
txt: txt/cjfa-1804.txt
summary:
  The validity of the emergence of climate bond market seems rea- sonable to attract private capital to finance climate-resilient economy and to make the recognition of green investment easier for potential investors. The purpose of this paper is to explain why emergence and extension of climate bond market is reasonable and systematize determinants of the mar-


id: cjfa-253
author: Banaszkiewicz, Aleksandra; Makowska, Ewa
date: 2013-03-18
pages: 14
extension: .pdf
mime: application/pdf
words: 3727
sentence: 225
flesch: 50
cache: cache/cjfa-253.pdf
txt: txt/cjfa-253.txt
title:
  Corporate Social Responsibility accounting in the context of the selected cultural aspects of the twenty-first century

summary:
  się w nagłych, trudnych sytuacjach życiowych. Wolonta- riat pracowniczy polega na angażowaniu się pracowników firmy w działalność woluntarystyczną na rzecz organizacji społecznych.


id: cjfa-12563
author: Goodfellow, Christiane; Salm, Christian
title: RISKY RISK MEASURES: A NOTE ON UNDERESTIMATING FINANCIAL RISK UNDER THE NORMAL ASSUMPTION
date: 2017-03-09
pages: 24
extension: .pdf
mime: application/pdf
words: 16423
sentence: 698
flesch: 52
cache: cache/cjfa-12563.pdf
txt: txt/cjfa-12563.txt
summary:
  For the Normal distribution, the corresponding copula is the Gaussian copula: �(�,���) � ������(�),���(�)� � � ���(�) �� � 1��(1 � ��) ���(�) �� ������(� � � ���� � ��) �(1 � ��) ����� with � being the cumulative distribution function of the univariate standard Normal distri- bution and �� the cumulative distribution function of the joint, bivariate standard Normal distribution with parameter � (�1 � � � 1). For the Normal distribution, the corresponding copula is the Gaussian copula: �(�,���) � ������(�),���(�)� � � ���(�) �� � 1��(1 � ��) ���(�) �� ������(� � � ���� � ��) �(1 � ��) ����� with � being the cumulative distribution function of the univariate standard Normal distri- bution and �� the cumulative distribution function of the joint, bivariate standard Normal distribution with parameter � (�1 � � � 1).


id: cjfa-30880
author: ., .
title: EDITORIAL PAGES
date: 2020-07-30
pages: 7
extension: .pdf
mime: application/pdf
words: 760
sentence: 37
flesch: 52
cache: cache/cjfa-30880.pdf
txt: txt/cjfa-30880.txt
summary:
  Spain Prof. Nirundon Tapachai, Kasetsart University, Thailand Prof. Waldemar Tarczyński, Szczecin University, Poland Prof. Gerard Olivar Tost, National University of Colombia, Colombia Prof. Jan Turyna, Warsaw University, Poland Prof. Joanna Wielgórska-Leszczyńska, Warsaw School of Economics, Poland table of contents Hope Osayantin Aifuwa Sustainability reporting and firm performance in developing climes: A review of literature ............................................................................................................ Damian Walczak, mgr Anna Olewnik-Dejewska sCiEntifiC CounCil Prof. Mustafa Akan, Dogus University, Istanbul, Turkey Prof. Gordon Chang, National Taiwan University of Science and Technology, Taiwan Prof. Sandra Isabel Goncalves da Saude, Instituto Politecnico de Beja, Portugal Prof. Luis Otero González, Universidad de Santiago de Compostela, Spain Prof. Christiane Goodfellow, Jade Hochschule Wilhelmshaven, Germany Prof. Günter Hofbauer, Technische Hochschule Ingolstadt Business School, Ingolstadt, Germany Prof. Elena Kireeva, Russian Presidential Academy of National Economy and Public Administration, Russia Prof. Rytis Krušinskas, Kaunas University of Technology, Lithuania Prof. Monika Marcinkowska, University of Lodz, Poland Prof. Juan-Antonio Mondéjar-Jiménez, Universidad de Castilla - La Mancha, Spain Prof. David Naranjo-Gil, Universidad Pablo de Olavide, Sevilla, Spain Prof. Stanisław Owsiak, Cracow University of Economics, Poland Prof. Wiesława Przybylska-Kapuścińska, WSB University in Poznań, Poland Prof. Małgorzata Zaleska, Warsaw School of Economics, Poland S t a t


id: cjfa-20426
author: Lekashvili, Eka; Mamaladze, Lela
title: CRYPTO CURRENCY – A NEW CHALLENGE FOR THE ECONOMY OF GEORGIA
date: 2019-05-25
pages: 11
extension: .pdf
mime: application/pdf
words: 3849
sentence: 223
flesch: 56
cache: cache/cjfa-20426.pdf
txt: txt/cjfa-20426.txt
summary:
  1 Georgian multicultural electronic wallet, which first introduced Georgia in 2015 to buy, sell, send and sell virtual currencies of virtual currency. At the same time, in a number of states the creation of regulatory legislative acts on virtual currency is underway.


id: cjfa-10425
author: Lakštutienė, Aušrinė; Barkauskaitė, Aida
title: Evaluation of relationship between banks lending activities and the economies in Baltic countries
date: 2016-08-03
pages: 16
extension: .pdf
mime: application/pdf
words: 8456
sentence: 369
flesch: 55
cache: cache/cjfa-10425.pdf
txt: txt/cjfa-10425.txt
summary:
  In 2009 the economic crisis affected the Bal- tic countries economies, the total amount of non-financial corporations loans began to decline. These results indicate that in order to predict the Latvian households and non-financial corporate lending volumes, it is possible to use the data of GDP. 


id: cjfa-20691
author: Borowski-Beszta, Mikołaj; Kiermas, Anna
title: THE USAGE OF MOBILE BANKING APPLICATIONS IN POLAND: EMPIRICAL RESULTS
date: 2019-06-27
pages: 17
extension: .pdf
mime: application/pdf
words: 7248
sentence: 317
flesch: 49
cache: cache/cjfa-20691.pdf
txt: txt/cjfa-20691.txt
summary:
  The perception of mobile banking applications by Polish Internet users Source: own study: Mobile banking applications users (among Polish Internet users), 2018, n=510. The results also suggest, that due to growing needs of mobile banking applications users, as well as the increasing usefulness and ergonomics of applications, the upward trend of mobile banking applications usage in Poland is not likely to slow down in the next few years. 


id: cjfa-21483
author: Shah, Syed Alamdar Ali
date: 2019-09-29
pages: 17
extension: .pdf
mime: application/pdf
words: 6278
sentence: 332
flesch: 53
cache: cache/cjfa-21483.pdf
txt: txt/cjfa-21483.txt
title:
  INTEGRATION OF FINANCIAL RISKS WITH NON FINANCIAL RISKS: AN EXPLORATORY STUDY FROM PAKISTANI CONTEXT

summary:
  The first three categories include market risk from trading intEgration of finanCial risks with non-finanCial risks… 55 activities, structural interest rate risk from asset/liability management, and credit risk, which together constitute the main sources of financial risk. Analysis of Findings and Discussions of interview themes The rationale for the current positioning of bank risks in the views of interview participants within the framework is as follows: intEgration of finanCial risks with non-finanCial risks… 57 Market Risk Discussing about the market risk from the category of financial risks during the interviews most of the risk professionals were of the opinion that market risk is the most “existent” of the all risks, our knowledge is far from perfect.


id: cjfa-20423
author: Dziawgo, Tomasz
title: WEALTH MANAGMENT MARKET IN CHINA OPPORTUNITIES AND CHALLENGES
date: 2019-05-25
pages: 11
extension: .pdf
mime: application/pdf
words: 4245
sentence: 227
flesch: 54
cache: cache/cjfa-20423.pdf
txt: txt/cjfa-20423.txt
summary:
  Wealth management market in China… 55 Lastly, considering both wealth inheritance on a large scale in China and heavy impact of new technologies in wealth management market worldwide, there are increased security concerns and fear of data leakages (BNP Paribas, 2018). In spite of being relatively young, Chinese wealth management market has been developing rapidly with increasing number of aff luent clients and their value of total assets.


id: cjfa-262
author: Krupa, Dorota; Walczak, Damian; Chojnacka, Ewa
title: Saving preferences of households in Poland
date: 2013-03-20
pages: 12
extension: .pdf
mime: application/pdf
words: 3489
sentence: 170
flesch: 54
cache: cache/cjfa-262.pdf
txt: txt/cjfa-262.txt
summary:
  14,30% 5,60% 0,60% 1,70% 0,00% 100% 2006 wartość 182 891 30 822 15 679 1 740 5 959 59 237 150 udział 77,10% 13,00% 6,60% 0,70% 2,50% 0,00% 100% 2007 wartość 206 608 26 634 19 306 1 937 6 101 56 260 642 udział 79,30% 10,20% 7,40% 0,70% 2,30% 0,00% 100% 2008 wartość 272 076 27 956 20 166 1 676 6 447 42 328 363 udział 82,90% 8,50% 6,10% 0,50% 2,00% 0,00% 100% 2009 wartość 319 054 27 512 21 322 2 073 6 868 49 376 878 udział 84,70%


id: cjfa-12567
author: Nowak, Kamil
title: IMPLEMENTATION OF ALTERNATIVE INDEX WEIGHTING TO WARSAW STOCK EXCHANGE
date: 2017-03-09
pages: 18
extension: .pdf
mime: application/pdf
words: 7124
sentence: 430
flesch: 60
cache: cache/cjfa-12567.pdf
txt: txt/cjfa-12567.txt
summary:
  Fama, French and also Carhart examined certain factor’s impact on portfolio return. Global Minimum Vari- ance is designed to reduce portfolio risk and focuses on defining weights that will bring lowest possible portfolio volatility.


id: cjfa-18796
author: Pawłowski, Maciej
title: FINANCING THE SOLAR ENERGY MARKET THROUGH THE USE OF SECURITIZATION – THE CASE OF THE UNITED STATES
date: 2019-12-19
pages: 14
extension: .pdf
mime: application/pdf
words: 5737
sentence: 245
flesch: 38
cache: cache/cjfa-18796.pdf
txt: txt/cjfa-18796.txt
summary:
  In this respect, it should be noted that the potential prerequisite for the de- velopment of securitization market, which is based on a lease of photovoltaic installations, is its strong connotation with the concept of sustainable devel- opment. The way in which data is presented does not diminish its cognitive value, as the leasing of solar installations is at the heart of the process of solar energy securitization.


id: cjfa-30370
author: Miceikienė, Astrida; Rimkuvienė, Daiva; Gesevičienė, Kristina
title: ASSESSMENT OF THE ENVIRONMENTAL POLLUTION DETERMINANTS IN THE ECONOMY SECTORS OF LITHUANIA
date: 2020-06-04
pages: 14
extension: .pdf
mime: application/pdf
words: 4777
sentence: 254
flesch: 47
cache: cache/cjfa-30370.pdf
txt: txt/cjfa-30370.txt
summary:
  The relationship between GDP and GHG emissions is significant for certain economic activities only.   Nonetheless, the level of GHG emissions continues to be fairly high in Lithuania (figure 1).


id: cjfa-20421
author: Ahmed, Ahmed L.M.
title: THE SOCIAL BACKGROUND OF BREXIT
date: 2019-05-25
pages: 21
extension: .pdf
mime: application/pdf
words: 9189
sentence: 431
flesch: 70
cache: cache/cjfa-20421.pdf
txt: txt/cjfa-20421.txt
summary:
  In addition, populist parties in many countries are calling for a similar referendum over EU membership, especially in countries always considered pillars of the EU like Germany and France. That harmonizes with (Curtice, 2016), who found that many British showed concerns towards the cultural consequences, but were likely to believe that there are economical benefits from EU membership.


id: cjfa-266
author: Żołądkiewicz, Agnieszka
title: Funding the development of micro enterprises in rural areas from PROW 2007–2013 – results
date: 2013-03-20
pages: 14
extension: .pdf
mime: application/pdf
words: 3571
sentence: 159
flesch: 56
cache: cache/cjfa-266.pdf
txt: txt/cjfa-266.txt
summary:
  Do 31 października 2012 r. zawarto 9365 umów na kwotę 1 683 505 519,79 mld zł, przy czym ARiMR wypłaciła na dany dzień dla beneficjentów kwotę w wysokości 693 998 014,49 zł. Tabela 3. Podstawowe informacje dotyczące Działania 312 „Tworzenie i rozwój mikroprzedsiębiorstw” Województwo Liczba złożonych wniosków Wnioskowana kwota pomocy w zł Liczba zawartych umów Kwota zawartych umów Zrealizowane płatności Dolnośląskie 1 298 248 177 155,93 269 44 384 872,00 14 850 792,00 Kujawsko-pomorskie 1 525 289 479 983,46 392 71 753 271,00 21 618 401,50 Lubelskie 2 002 376 361 917,18 741 125 778 517,50 55 051 678,96 Lubuskie 765 153 142 031,83 236 43 379 881,50 17 438 828,57 Łódzkie 1 482 281 234 159,72 370 63 349 657,00 28 665 353,50 Małopolskie 2 544 446 791 571,12 971 163 718 518,85 66 945 169,35 Mazowieckie 3 332 688 603 164,53 946 173 013 717,50 67 274 831,79 Opolskie 910 162 742 221,26 317 52 266 648,50 13 782 078,00 6 I nabór od 5 maja do 18 maja 2009 r., II nabór od 28 czerwca do 9 lipca 2010 r., III nabór od 26 września do 7 października 2011 r. Agnieszka Żołądkiewicz180 Województwo Liczba złożonych wniosków Wnioskowana kwota pomocy w zł Liczba zawartych umów Kwota zawartych umów Zrealizowane płatności Podkarpackie 2 584 458 875 660,71 885 146 564 183,67 71 468 427,92 Podlaskie 996 179 771 592,41 355 58 110 462,99 33 413 492,24 Pomorskie 1 785 351 704 625,19 538 102 629 269,50 31 042 783,00 Śląskie 2 118 391 904 107,46 733 134 671 657,04 68 544 055,50 Świętokrzyskie 1 259 222 416 536,97 455 72 689 539,43 30 676 221,56 Warmińsko-ma- zurskie 1 668 347 480 540,46 457 91 867 120,50 36 963 428,00 Wielkopolskie 5 789 1 231 350 101,76 1 370 279 143 159,01 113 898 692,60 Zachodniopomorskie 1 195 235 453 147,94 330 60 185 043,80 22 363 780,00 Razem 31 252 6 065 488 Na podstawie zebranych informacji w ramach badania ARiMR można stwierdzić, że środki otrzymane z Działania 312 miały bardzo duży wpływ na rozwój wspieranych mikroprzedsiębiorstw.


id: cjfa-10415
author: Bolibok, Piotr
title: An empirical evaluation of selected accounting-based value drivers in the Polish banking sector
date: 2016-08-02
pages: 13
extension: .pdf
mime: application/pdf
words: 6117
sentence: 262
flesch: 51
cache: cache/cjfa-10415.pdf
txt: txt/cjfa-10415.txt
summary:
  Contrary to these viewpoints, however, Mehran and Thakor (2011) found that in the context of acquisitions bank value is positively corre- lated with bank capital. In turn, Gosh (2009) demon- strates that bank value is determined not only by the size but also by operating efficiency as he finds significant negative association between banks’ charter values and both natural logarithm of total assets and C/I ratio.


id: cjfa-12570
author: Zimnicki, Tomasz
title: RESPONSIBILITY ACCOUNTING INSPIRATION FOR SEGMENT REPORTING
date: 2017-03-09
pages: 14
extension: .pdf
mime: application/pdf
words: 6500
sentence: 387
flesch: 49
cache: cache/cjfa-12570.pdf
txt: txt/cjfa-12570.txt
summary:
  http://dx.doi.org/10.12775/CJFA.2016.024 Tomasz zimnicki* Nicolaus Copernicus University in Toruń ResponsibiliTy accounTing inspiRaTion foR segmenT RepoRTing Keywords: decentralization, responsibility accounting, responsibility centres, multi- -block income statement, segment reporting. The heart of it were separate areas of the company called responsibility centres.


id: cjfa-21478
author: Adegbite, Tajudeen Adejare
title: AN EVALUATION OF THE EFFECT OF TAXATION POLICY ON INFLATION IN NIGERIA
date: 2019-09-29
pages: 17
extension: .pdf
mime: application/pdf
words: 7584
sentence: 353
flesch: 61
cache: cache/cjfa-21478.pdf
txt: txt/cjfa-21478.txt
summary:
  That is value added tax did not granger cause inf lation rate (INFL), and inf lation rate did not granger cause value added tax. Inf lation rate is measured as the percentage change in the price index (consumer price index, wholesale price index, producer price index etc).


id: cjfa-259
author: Hyżyk, Sebastian
title: Selected aspects of due diligence of sovereigns
date: 2013-03-20
pages: 16
extension: .pdf
mime: application/pdf
words: 5335
sentence: 215
flesch: 42
cache: cache/cjfa-259.pdf
txt: txt/cjfa-259.txt
summary:
  Rating methodology, http://www.moodys.com (retrieved 15.11.2012). SebaStian Hyżyk* European Investment Bank, Luxembourg selected aspects of due diligence of sovereigns** Key words: due diligence, public debt, sovereign credit rating.


id: cjfa-30361
author: Aggarwal, Ansita; Acharya, Satya Ranjan
title: CHOOSING EQUITY AS A SOURCE OF FINANCE: PERCEPTION OF SME PROMOTERS
date: 2020-06-04
pages: 20
extension: .pdf
mime: application/pdf
words: 6228
sentence: 370
flesch: 61
cache: cache/cjfa-30361.pdf
txt: txt/cjfa-30361.txt
summary:
  Small finance banks: Challenges. Presently, the gap can be seen between the demand side and supply side of bank loans as it can be seen that there is an exceptionally high growth rate of SMEs in India (Maiti, 2018).


id: cjfa-30901
title: BOARD CHARACTERISTICS AND THE LIKELIHOOD OF FINANCIAL STATEMENT FRAUD
date: 2020-07-31
pages: 20
extension: .pdf
mime: application/pdf
words: 6558
sentence: 397
flesch: 51
cache: cache/cjfa-30901.pdf
txt: txt/cjfa-30901.txt
author:
  Subair, Muhammed Lawal; Salman, Ramat Titlayo; Abolarin, Ayodeji Fatai; Abdullahi, Abdulrasheed Taiwo; Othman, Akeem Sisofa

summary:
  First, there exist inconsistent findings on the nexus between, board independ- ence and the likelihood of financial statement fraud; board expertise and the likelihood of financial statement frauds. The findings reveal that the odd ratio of board independence, board expertise and board diligence negatively and significantly reduce the log odds of financial statement fraud in manufacturing firms in Nigeria.


id: cjfa-3246
author: ., .
title: Dla Autorów
date: 2013-12-01
pages: 4
extension: .pdf
mime: application/pdf
words: 899
sentence: 47
flesch: 50
cache: cache/cjfa-3246.pdf
txt: txt/cjfa-3246.txt
summary:
  W Copernican Journal of Finance & Accounting publikowane są artykuły w ję- zyku polskim oraz w języku angielskim. Definicje ghostwriting i guest authorship według Ministerstwa Nauki i Szkol- nictwa Wyższego (źrodło: http://www.nauka.gov.pl): ■ z ghostwriting mamy do czynienia wówczas, gdy ktoś wniósł istotny wkład w powstanie publikacji, bez ujawnienia swojego udziału jako je- den z autorów lub bez wymienienia jego roli w podziękowaniach za- mieszczonych w publikacji; ■ z guest authorship (honorary authorship) mamy do czynienia wówczas, gdy udział autora jest znikomy lub w ogóle nie miał miejsca, a pomimo to jest autorem/współautorem publikacji.


id: cjfa-30367
author: Desai, Jay; Desai, Rajesh
title: CAPITAL STRUCTURE AS DETERMINANT OF FINANCIAL PERFORMANCE: REVIEW OF LITERATURE
date: 2020-06-04
pages: 16
extension: .pdf
mime: application/pdf
words: 5355
sentence: 344
flesch: 54
cache: cache/cjfa-30367.pdf
txt: txt/cjfa-30367.txt
summary:
  org/10.12775/CJFA.2019.021 jay desai* Gujarat University rajesh desai** Chimanbhai Patel Institute capital structure as deterMinant of financial perforMance: review of literature Keywords: capital structure, financial performance, conceptual model, literature re- view. Capital structure as determinant of financial performance: re- view of literature.


id: cjfa-267
author: Dziawgo, Leszek
title: Introduction
date: 2013-03-20
pages: 1
extension: .pdf
mime: application/pdf
words: 174
sentence: 14
flesch: 55
cache: cache/cjfa-267.pdf
txt: txt/cjfa-267.txt
summary:
  ści publikowanych opracowań wspierają nas uznane osoby w Radzie Naukowej i Zespole Recenzentów, którym dziękujemy za zaangażowanie w tak ważne dzieło. WproWadzenie Na Uniwersytecie Mikołaja Kopernika w Toruniu podjęto inicjatywę wydawa- nia periodyku naukowego „Copernican Journal of Finance & Accounting”.


id: cjfa-19616
author: Olszak, Małgorzata; Roszkowska, Sylwia; Kowalska, Iwona
date: 2019-03-06
pages: 25
extension: .pdf
mime: application/pdf
words: 13808
sentence: 512
flesch: 58
cache: cache/cjfa-19616.pdf
txt: txt/cjfa-19616.txt
title:
  THE JOINT EFFECT OF BORROWER TARGETED MACROPRUDENTIAL INSTRUMENTS AND CAPITAL REGULATIONS ON PROCYCLICALITY OF LOAN-LOSS PROVISIONS

summary:
  In this study we test whether the interaction be- tween borrower targeted macroprudential policy instruments and restrictive micro- -prudential capital regulations tends to adjust the countercyclical effect of borrower targeted instruments and capital regulations. Our analysis implies that merging restrictive borrower targeted instruments and capital regulations tends to weaken the counter- cyclical effect of borrower targeted macroprudential policy instruments and restric- tive capital adequacy regulations.


id: cjfa-12561
author: Boda, Michał
title: THE IMPACT OF THE 2007–2009 FINANCIAL CRISIS ON RISK MANAGEMENT IN CREDIT INSTITUTIONS
date: 2017-03-09
pages: 12
extension: .pdf
mime: application/pdf
words: 8417
sentence: 339
flesch: 59
cache: cache/cjfa-12561.pdf
txt: txt/cjfa-12561.txt
summary:
  In accordance with the literature, and administrative division of risks in banks business, it can be distinguish two pillars of the risk: ■ the first pillar – basic risks: credit risk, liquidity risk, operational risk, market risk, ■ the second pillar – risk types which are particularly relevant to banks due to their business profile and these that may arise as a result of chang- es in economic environment, e.g. risk of reputational, business, concen- tration, legal, strategic, etc. In accordance with the literature, and administrative division of risks in banks business, it can be distinguish two pillars of the risk:  the first pillar - basic risks: credit risk, liquidity risk, operational risk, market risk,  the second pillar - risk types which are particularly relevant to banks due to their business profile and these that may arise as a result of changes in economic environment, e.g. risk of reputational, business, concentration, legal, strategic, etc. Listed above risks do not exhaust entire gamut types of risks with which we can meet in the banking business, but these ones belong to the group of the most commonly encoun- tered in credit institutions business.


id: cjfa-12564
author: Komorowski, Jan
title: BUSINESS MODEL AND ITS DILEMMAS OF CHOICE
date: 2017-03-09
pages: 16
extension: .pdf
mime: application/pdf
words: 5701
sentence: 270
flesch: 44
cache: cache/cjfa-12564.pdf
txt: txt/cjfa-12564.txt
summary:
  Business model and its dilemmas of choice. http://dx.doi.org/10.12775/CJFA.2016.018 Jan KomorowsKi Warsaw School of Economics Business model and its dilemmas of choice Keywords: business model, strategy of enterprise, “upside – down” business orienta- tion, “bottom- up” business orientation, monetarism, monetaristic thinking.


id: cjfa-257
author: Ciechan-Kujawa, Marlena; Goldmann, Katarzyna
title: Cost management of e-business projects
date: 2013-03-20
pages: 14
extension: .pdf
mime: application/pdf
words: 3790
sentence: 172
flesch: 45
cache: cache/cjfa-257.pdf
txt: txt/cjfa-257.txt
summary:
  Cost management of e-business projects Keywords: business model, the cost of the project, e-business, internet, project mana- gement. http://pl.wikipedia.org/wiki/Intranet   ZarZądZanie kosZtami prZedsięwZięć e-biZnesowych 41 Celem artykułu jest analiza tychże przedsięwzięć pod kątem specyfiki zlo- kalizowania i funkcjonowania ich w sieci w kontekście różnic i podobieństw w odniesieniu do zarządzania projektami realizowanymi w tradycyjnych mo- delach biznesowych.


id: cjfa-20424
author: Kwiatkowska, Julia
title: CROSS-SELLING AND UP-SELLING IN A BANK
date: 2019-05-25
pages: 12
extension: .pdf
mime: application/pdf
words: 4578
sentence: 243
flesch: 66
cache: cache/cjfa-20424.pdf
txt: txt/cjfa-20424.txt
summary:
  Guidelines on cross-selling practices In 2016, the European Securities and Markets Authority, ESMA, issued Guide- lines on Cross-selling Practices. (Guidelines on cross-selling practices.)


id: cjfa-20427
author: Pawłowski, Jarosław
date: 2019-05-25
pages: 15
extension: .pdf
mime: application/pdf
words: 5459
sentence: 330
flesch: 45
cache: cache/cjfa-20427.pdf
txt: txt/cjfa-20427.txt
title:
  THE USEFULNESS OF FINANCIAL REPORTING FOR FINANCIAL INSTRUMENTS IN THE DECISION-MAKING PROCESSES OF INDIVIDUAL INVESTORS

summary:
  (Us- ability of financial statement information) The term of financial statement refers to a set of data concerning the prop- erty and financial position as well as financial results achieved in a specified period of activity of a given unit.


id: cjfa-30910
author: Sanni, Mubaraq; Oke, Lukman Adebayo; Alayande, Idayat Titilayo
title: BANK CREDIT ACCESSIBILITY AND PERFORMANCE OF SMES IN KWARA STATE, NIGERIA: A PLS-SEM ANALYSIS
date: 2020-07-31
pages: 20
extension: .pdf
mime: application/pdf
words: 6104
sentence: 319
flesch: 52
cache: cache/cjfa-30910.pdf
txt: txt/cjfa-30910.txt
summary:
  Mubaraq Sanni, Lukman Adebayo Oke, Idayat Titilayo Alayande60 Discussion of findings From the empirical analysis and hypotheses tested about, the results revealed that the independent variable proxy with access to bank credit and credit relat- ed charges exact significant positive effect on SMEs performance. Abstract: This study examines the effect deposit money banks credit accessibility on SMEs performance in Kwara State, Nigeria.


id: cjfa-268
author: the editor, From
title: For authors
date: 2013-03-20
pages: 2
extension: .pdf
mime: application/pdf
words: 394
sentence: 27
flesch: 46
cache: cache/cjfa-268.pdf
txt: txt/cjfa-268.txt
summary:
  W „Copernican Journal of Finance & Accounting” są publikowane artyku- ły w języku polskim oraz w języku angielskim. Redakcja podejmuje decyzję o odrzuceniu, przyjęciu albo odesłaniu publikacji do Autora w celu naniesienia poprawek.


id: cjfa-3257
author: Adamiak, Stanisław; Walczak, Damian
date: 2014-04-07
pages: 10
extension: .pdf
mime: application/pdf
words: 3872
sentence: 193
flesch: 46
cache: cache/cjfa-3257.pdf
txt: txt/cjfa-3257.txt
title:
  Catholic social teaching, sustainable development and social solidarism in the context of social security

summary:
  Clearly, social security is part of the essence of social solidarism through intergenerational solidarism, or through the concern of the community for the individual’s interest. Social security – relations that connect sustainable development, solidarism and Catholic social teaching The element connecting the issues presented is social security, defined as ‘the totality of measures and public actions (institutions), with the help of whose society tries to protect its citizens against the threat of unsatisfied basic needs, socially recognized as important’ (Piotrowski 1966, 29).


id: cjfa-21484
author: Sitorus, Tigor; Yuganda, Kendo
title: INVESTOR’S STOCK SELECTION DECISION: INFLUENCE OF PROFITABILITY, COMPANY SIZE, AND RAROC
date: 2019-09-29
pages: 20
extension: .pdf
mime: application/pdf
words: 6735
sentence: 374
flesch: 59
cache: cache/cjfa-21484.pdf
txt: txt/cjfa-21484.txt
summary:
  ROE is considered as a representation of share- holder wealth or company value. This result is in accor- dance with Ramarow (2017) that states the risk elements that affects the profitability, also Hermuningsih (2012, p. 194) which states that fun- damental analysis is an attempt to analyze various factors related to stocks which will be selected through company analysis, industry ana- lysis, and research conducted by Yulindar (2017) stating that profitabi- lity has a positive effect and significant to company value and stock se- lection decision.


id: cjfa-3247
author: ., .
title: Strony Redakcyjne
date: 2013-12-01
pages: 6
extension: .pdf
mime: application/pdf
words: 767
sentence: 63
flesch: 69
cache: cache/cjfa-3247.pdf
txt: txt/cjfa-3247.txt
summary:
  125 Jarosław Pawłowski Derivatives as security against market risk on the example of the selected compa- nies ..................................................................................................................................... 153 Sławomir Sojak Księgowość w Mezopotamii w trzecim i drugim tysiącleciu przed Chrystusem ....... 167 Małgorzata Solarz The importance of shadow banking sector entities for population affected by credit exclusion ................................................................................................................. 189 Jolanta Wiśniewska Klasyfikacja usług wykonywanych przez biegłych rewidentów ................................ 203 v a r 56 611 46 34 (osoba do kontaktu mgr Agnieszka Żołądkiewicz), fax 56 654 24 93, cjfa@umk.pl, www.cjfa.umk.pl adRes wydawcy Uniwersytet Mikołaja Kopernika w Toruniu, ul.


id: cjfa-30908
author: Baazaoui, Hedi
title: FOR A NEW METHOD OF CALCULATING THE DISCLOSURE INDEX
date: 2020-07-31
pages: 16
extension: .pdf
mime: application/pdf
words: 5781
sentence: 279
flesch: 47
cache: cache/cjfa-30908.pdf
txt: txt/cjfa-30908.txt
summary:
  The inf luence of environmental factors on the quality and content of information disclosure has been defended by the theory of environmental de- terminism. Environmental factors are advanced in the literature as major determi- nants of information disclosure, regardless of its nature, quantity and quality.


id: cjfa-28099
author: Khunkaew, Rojana; Qingxiang, Yang
title: THE CHARACTERISTICS OF TOP MANAGMENT AND FIRM’S EARNINGS MANAGEMENT: THE EVIDENCE FORM THAILAND
date: 2019-12-03
pages: 26
extension: .pdf
mime: application/pdf
words: 13308
sentence: 551
flesch: 56
cache: cache/cjfa-28099.pdf
txt: txt/cjfa-28099.txt
summary:
  firm i in year t, ���� is the total assets at the end of firm i year t-1, ��� is the change of sale firm i in year t The equation above is used to estimate the non-discretionary accruals (NDA) or the normal accruals (NA) below: ������ = �� ������� � �� ������������ ������ � �� ������ ������ � ��� (2) Where ������ is the normal accruals, ���� is the total assets at the end of firm i year t- 1, ��� is the change of sale firm i in year t


id: cjfa-30898
author: Aifuwa, Hope Osayantin
title: SUSTAINABILITY REPORTING AND FIRM PERFORMANCE IN DEVELOPING CLIMES: A REVIEW OF LITERATURE
date: 2020-07-31
pages: 21
extension: .pdf
mime: application/pdf
words: 7759
sentence: 513
flesch: 44
cache: cache/cjfa-30898.pdf
txt: txt/cjfa-30898.txt
summary:
  Impact of sustainability performance of company on its financial performance. Sustainability reporting and firm performance in developing climes: A re- view of literature.


id: cjfa-3237
author: Kunkowski, Janusz
title: Role and tasks of payment integrators in the Polish e-commerce
date: 2013-12-01
pages: 16
extension: .pdf
mime: application/pdf
words: 6047
sentence: 295
flesch: 52
cache: cache/cjfa-3237.pdf
txt: txt/cjfa-3237.txt
summary:
  Rozwiąza- nie to pozwala na wysyłanie i otrzymywanie pilnych płatności w czasie rzeczywistym. Dla- tego większość e-sklepów decyduje się na współpracę z integratorem płatności w celu udostępnienia szerokiej gamy metod płatności, obejmujących zarówno bankowe instrumenty płatnicze,


id: cjfa-3272
author: Kołosowska, Bożena; Voss, Grażyna
title: Authorised Adviser – as a company of public trust in the NewConnect OTC (Over-The-Counter) exchange
date: 2014-04-08
pages: 14
extension: .pdf
mime: application/pdf
words: 4621
sentence: 189
flesch: 46
cache: cache/cjfa-3272.pdf
txt: txt/cjfa-3272.txt
summary:
  However, the assessments tend to differ – in the year 2014 the Warsaw Stock Exchange has excluded out of the list of authorised advisers 4 entities servicing NewConnect companies, 13 warning notices admonitions have been issued and one financial penalty was given in the amount of 20,000 PLN. The history knows many cases of falls states, Authorised Adviser – As A compAny of public trust… 87 financial crises and bankruptcy of stock companies caused by the lack of ethi- cal behaviour in their management (Sawicki 2013, 239).


id: cjfa-30371
author: Shifa, Muktar Abdela; Debela, Kenenisa Lemmi; Tarfa, Endalew Gutu
title: DETERMINANTS OF THE PROFITABILITY OF COMMERCIAL BANKS IN ETHIOPIA
date: 2020-06-04
pages: 17
extension: .pdf
mime: application/pdf
words: 5379
sentence: 321
flesch: 53
cache: cache/cjfa-30371.pdf
txt: txt/cjfa-30371.txt
summary:
  org/10.12775/CJFA.2019.024 Muktar abdela shifa* Ethiopian Telecommunication Corporation kenenisa leMMi debela** Jimma University endalew gutu tarfa*** Jimma University deterMinants of the profitability of coMMercial banks in ethiopia Keywords: health, profitability, determinants, commercial banks, pooled OLS, Ethiopia. Profitability is the prima- ry objective of any business including commercial banks.


id: cjfa-3243
author: Solarz, Małgorzata
title: The importance of shadow banking sector entities for population affected by credit exclusion
date: 2013-12-01
pages: 14
extension: .pdf
mime: application/pdf
words: 4706
sentence: 174
flesch: 40
cache: cache/cjfa-3243.pdf
txt: txt/cjfa-3243.txt
summary:
  Małgorzata Solarz* Wroclaw University of Economics, Faculty of Economics, Management and Tourism, Department of Finance and Accounting, Poland the iMportance of shadow banking Sector entitieS for population affected by credit excluSion Key words: shadow banking, financial exclusion, social lending. The imporTance of shadow banking secTor enTiTies for populaTion 191 Both products and services offered by alternative financial services pro- viders were mainly appreciated by households deprived of creditworthiness and offered them an opportunity to take advantage of bank credits.


id: cjfa-3234
author: Buszko, Michał
title: Swiss franc mortgage loans – a threat or source of benefits to borrowers?
date: 2013-12-01
pages: 18
extension: .pdf
mime: application/pdf
words: 6720
sentence: 275
flesch: 60
cache: cache/cjfa-3234.pdf
txt: txt/cjfa-3234.txt
summary:
  118,7 98,1 165,6 19,5 8,2 10,0 0,4 Wartość portfela kredytów w CHF (mld zł) b.d. b.d. b.d. Oceniając opłacalność finansowania zakupu mieszkań w walucie obcej, należy wskazać również na sytuację ponoszenia wyższych wydatków w stosunku do kredytów w polskim złotym.


id: cjfa-3255
author: Dziawgo, Leszek
title: Introduction
date: 2014-04-07
pages: 2
extension: .pdf
mime: application/pdf
words: 279
sentence: 20
flesch: 63
cache: cache/cjfa-3255.pdf
txt: txt/cjfa-3255.txt
summary:
  However, in spite of the above mentioned four capitals we deal with two kinds of problems: ■ permanent problems (e.g., unemployment, poverty and overstress) and ■ extraordinary problems (e.g., economic or financial crisis). If yes, how to create and impose social capital in economy maintaining parallelly market mechanisms? Moreover, there are a lot of important, inspiring and very promising terms: CSR, SRI, ESG, CC, IR.


id: cjfa-3262
author: Buszko, Michał
date: 2014-04-07
pages: 16
extension: .pdf
mime: application/pdf
words: 7607
sentence: 443
flesch: 65
cache: cache/cjfa-3262.pdf
txt: txt/cjfa-3262.txt
title:
  Investments in stock of banks implementing high social responsibility standards listed on the Warsaw Stock Exchange

summary:
  2,71% 6,39% 5,91% 5,90% 7,34% 8,19% 8,08% Min. chg -6,02% -6,05% -4,49% -6,50% -7,81% -11,52% -7,48% -24,57% Tab 5. Tab. 5 Cumulative rates of return of banks participating in RESPECT vs. other indices Period Han- dlowy ING BSK BPH Millen- nium BZ WBK Kredyt Bank BRE Mean WIG Banking RESP 19.11.09– 31.12.09 5,74% 9,09% 19,54% 17,36% 7,34% 3,04% 8,02% 10,02% 1,27% 4,87% 31.12.09– 31.12.10 38,96% 14,62% -17,18% 4,17% 15,21% 24,14% 16,92% 13,83% 17,93% 32,17% 31.12.10– 31.12.11 -24,31% -10,40% -54,32% -24,00% 6,90% -30,86% -19,08% -22,30%


id: cjfa-260
author: Kita, Mateusz
title: Business Interruption insurance as an element of production company insurance program
date: 2013-03-20
pages: 14
extension: .pdf
mime: application/pdf
words: 3662
sentence: 235
flesch: 63
cache: cache/cjfa-260.pdf
txt: txt/cjfa-260.txt
summary:
  Wartość tej ekspektatywy oparta na prawdopodobieństwie i warto- Mateusz Kita OR 92 ści pieniądza w czasie będzie zwykle niższa niż składka – wynika to z dążenia ubezpieczycieli do zysku. Zastosowanie w działalności de- weloperskiej, Biblioteka Bankowca, Twigger, Warszawa.


id: cjfa-263
author: Piotrowski, Dariusz; Piotrowska, Anna
title: Quantitative Easing – idea, targets and results
date: 2013-03-20
pages: 14
extension: .pdf
mime: application/pdf
words: 5505
sentence: 247
flesch: 64
cache: cache/cjfa-263.pdf
txt: txt/cjfa-263.txt
summary:
  i p rz yc zy no w oś ć* Sz ko ła ke yn es ow sk a ce lo w a ak ty w na i d ys kr ec jo na ln a po lit yk a st ab ili za cy jn a, k tó ra p rz ec iw dz ia ła k ró tk o - ok re so w ym z ak łó ce ni om w g os po da rc e m oż e po śr ed ni o (p rz ez st op y pr oc en to - w e) w pł yw ać n a po py t, c o pr ze kł ad a si ę na w zr os t pr od uk cj i, sk ut ec zn ie js za po lit yk a fi sk al na ni e je st n eu tr al ny „z w ie rz ęc e in - st yn kt y” a da pt a- cy jn e kr ót ki o kr es , no rm al na p rz yc zy - no w oś ć Sz ko ła m on et ar ys ty cz na in te rw en cj a pa ńs tw a m oż e po gł ęb ić ni e- ró w no w ag ę, n ac is k na t w or ze ni e st ab iln yc h po ds ta w g os po da rk i w pł yw a w d łu gi m o kr es ie n a w ie lk oś ci n o- m in al ne , w k ró tk im j es t m oż liw y w pł yw n a zm ie nn e re al ne , po lit yk a fi sk al na ni es ku - te cz ny m s ta bi liz at or em je st n eu tr al ny ad ap ta cy jn e kr ót ki i dł ug i o kr es , no rm al na p rz yc zy - no w oś ć N ow a sz ko ła kl as yc zn a pr ow ad ze ni e po lit yk i s ta bi liz ac yj ne j n ie ce lo - w e, c ał a po lit yk a (w t ym g łó w ni e pi en ię żn a) na st aw io na n a os ią gn ię ci e st ab iln ej , m oż li- w ie n aj ni żs ze j st op y in fl ac ji, z na cz en ie w ia - ry go dn oś ci ne ut ra ln a w k ró tk im at ak u w yp rz ed za ją ce go ni e je st n eu tr al ny ra cj on al ne pr ze w aż ni e kr ót ki ok re s, n or m al na pr zy cz yn ow oś ć * N or m al na p rz yc zy no w oś ć oz na cz a, ż e zm ia ny w il oś ci p ie ni ąd za s ą po w od em z m ia n w a kt yw no śc i g os po da rc ze j. Pr zy cz yn ow oś ć od w ro tn a oz na cz a, ż e pi en ią dz ja ko p ro du kt je dn eg o z se kt or ów g os po da rk i z m ie ni a si ę po do bn ie ja k pr od uk ty in ny ch s ek to ró w p od w pł yw em w ah ań tr en du .


id: cjfa-10421
author: Erdoğan, Namık Kemal; Altınırmak, Serpil; Karamaşa, Çağlar
date: 2016-08-03
pages: 24
extension: .pdf
mime: application/pdf
words: 19786
sentence: 965
flesch: 61
cache: cache/cjfa-10421.pdf
txt: txt/cjfa-10421.txt
title:
  Comparison of multi criteria decision making (MCDM) methods with respect to performance of food firms listed in BIST

summary:
  http://dx.doi.org/10.12775/CJFA.2016.004 Namık kemal erdoğaN* Anadolu University serpil altinirMak** Anadolu University Çağlar karamaşa*** Anadolu University coMparison of Multi criteria decision Making (McdM) Methods with respect to perforMance of food firMs listed in bist Keywords: performance analysis, fuzzy ranking, TOPSIS, VIKOR, ELECTRE. Comparison of multi criteria decision making (MCDM) methods with respect to performance of food firms listed in BIST.


id: cjfa-30360
author: Adegbite, Tajudeen Adejare; Bojuwon, Mustapha; Adegbite, Adenike Foluke
title: THE IMPACT OF ICT ON TAXATION: EVIDENCE FROM OYO STATE
date: 2020-06-04
pages: 19
extension: .pdf
mime: application/pdf
words: 6938
sentence: 316
flesch: 45
cache: cache/cjfa-30360.pdf
txt: txt/cjfa-30360.txt
summary:
  Tax revenue can only be achieved through tax authority, SBIR and FIRS for the state (SG) and federal government (FG) respectively. By benefit of adopting ICT, tax revenue has recorded a stupendous achieve- ments.


id: cjfa-30368
author: Aggarwal, Ansita; Acharya, Satya Ranjan
title: IMPACT ON CAPITAL STRUCTURE DECISION MAKING: INDIAN MEDIUM-SIZED FOOD INDUSTRY ANALYSIS
date: 2020-06-04
pages: 14
extension: .pdf
mime: application/pdf
words: 5249
sentence: 301
flesch: 61
cache: cache/cjfa-30368.pdf
txt: txt/cjfa-30368.txt
summary:
  Till 2012 the small firms were not able to take advantage of equity firms as they were not allowed to enter the equity market. Tax Rate has a nega- tive effect on the leverage of Indian firms (Handoo & Sharma, 2014).


id: cjfa-21482
author: Kaymaz, Mike Onder; Yilmaz, Ilker; Kaymaz, Ozgur
date: 2019-09-29
pages: 23
extension: .pdf
mime: application/pdf
words: 8492
sentence: 399
flesch: 53
cache: cache/cjfa-21482.pdf
txt: txt/cjfa-21482.txt
title:
  THE IMPACT OF INTANGIBLE FACTORS ON PROFITABILITY: EVIDENCE FROM CORPORATIONS TRADED AT MUSCAT SECURITIES MARKET IN OMAN

summary:
  It is an alternative way to use all such expenses instead of only using intangible assets value from the balance sheet. Mike Onder Kaymaz, Ilker Yilmaz, Ozgur Kaymaz 26 Abstract: The objective of this paper is to determine whether corporate financial per- formance may be inf luenced from intangible assets owned by a company and some spe- cial incurring expenditures benefiting the intangible value of the company even though such items could also be technically expensed contrary to getting capitalized.


id: cjfa-3278
author: Uryszek, Tomasz
title: Public finance crisis and sustainable development financing – evidence from EU economies
date: 2014-04-08
pages: 14
extension: .pdf
mime: application/pdf
words: 4359
sentence: 244
flesch: 62
cache: cache/cjfa-3278.pdf
txt: txt/cjfa-3278.txt
summary:
  Abstract: The paper aims at identifying the impact of public finance crisis on the changes in both level and structure of public spendings on sustainable development in the EU countries. The aim of the paper is to explore the impact of public finance crisis on the size and structure of public spendings on sustainable development in the EU countries.


id: cjfa-33339
author: ., .
title: EDITORIAL PAGES
date: 2021-02-27
pages: 8
extension: .pdf
mime: application/pdf
words: 876
sentence: 39
flesch: 52
cache: cache/cjfa-33339.pdf
txt: txt/cjfa-33339.txt
summary:
  Spain Prof. Nirundon Tapachai, Kasetsart University, Thailand Prof. Waldemar Tarczyński, Szczecin University, Poland Prof. Gerard Olivar Tost, National University of Colombia, Colombia Prof. Jan Turyna, Warsaw University, Poland Prof. Joanna Wielgórska-Leszczyńska, Warsaw School of Economics, Poland table of contents Mostafa Hussein Abd-Alla Sentimental herding: the role of COVID-19 crisis in the Egyptian stock market ........... 9 Anju Bala, Kapil Gupta Examining the long memory in stock returns and liquidity in India ............................... 25 Hans Patrick Bidias-Menik, Simplice Gaël Tonmo Interest rate predictability in some selected African countries .................................... 45 Rajesh Desai, Jay Desai Moderating effect of firm size on capital structure determinants: evidence from Indian food processing industry ........................................................................................ UMK, mgr Anna Olewnik-Dejewska scientific council Prof. Mustafa Akan, Dogus University, Istanbul, Turkey Prof. Gordon Chang, National Taiwan University of Science and Technology, Taiwan Prof. Sandra Isabel Goncalves da Saude, Instituto Politecnico de Beja, Portugal Prof. Luis Otero González, Universidad de Santiago de Compostela, Spain Prof. Christiane Goodfellow, Jade Hochschule Wilhelmshaven, Germany Prof. Günter Hofbauer, Technische Hochschule Ingolstadt Business School, Ingolstadt, Germany Prof. Elena Kireeva, Russian Presidential Academy of National Economy and Public Administration, Russia Prof. Rytis Krušinskas, Kaunas University of Technology, Lithuania Prof. Monika Marcinkowska, University of Lodz, Poland Prof. Juan-Antonio Mondéjar-Jiménez, Universidad de Castilla - La Mancha, Spain Prof. David Naranjo-Gil, Universidad Pablo de Olavide, Sevilla, Spain Prof. Stanisław Owsiak, Cracow University of Economics, Poland Prof. Wiesława Przybylska-Kapuścińska, WSB University in Poznań, Poland Prof. Małgorzata Zaleska, Warsaw School of Economics, Poland S t a t


id: cjfa-3275
author: Moszyński, Michał; Więckowska, Marcelina
title: Evolution of ecological financial market from the perspective of institutional economics
date: 2014-04-08
pages: 14
extension: .pdf
mime: application/pdf
words: 4858
sentence: 256
flesch: 42
cache: cache/cjfa-3275.pdf
txt: txt/cjfa-3275.txt
summary:
  Evolution of ecological financial market from the perspec- tive of institutional economics Copernican Journal of Finance & Accounting, 3(1), 121–133. http:// dx.doi.org/10.12775/CJFA.2014.010 Michał Moszyński, Marcelina WięckoWska* Nicolaus Copernicus University evolution of ecological financial Market froM the perspective of institutional econoMics Keywords: ecological financial market, institutional economics, formal institutions, informal institutions.


id: cjfa-20692
author: Chodziński, Maciej
title: THE TENDENCY OF HOUSEHOLDS TO INVEST IN AN ECOLOGICAL MODERNIZATION OF THE UTILIZED HEATING SOURCES
date: 2019-06-27
pages: 32
extension: .pdf
mime: application/pdf
words: 12795
sentence: 566
flesch: 64
cache: cache/cjfa-20692.pdf
txt: txt/cjfa-20692.txt
summary:
  However, most variants f luctuate between 40–60% of expenditure incurred by an owner of a real estate. Abstract: The aim of the article is to determine the impact of economic aspects on the decision-making process on modernization of heating sources used by households in the largest cities of the Kuyavian-Pomeranian Voivodeship.


id: cjfa-258
author: Huterska, Agnieszka; Huterski, Robert
title: Arrangement of functioning of shadow banking in Poland and in the European Union
date: 2013-03-20
pages: 12
extension: .pdf
mime: application/pdf
words: 3400
sentence: 129
flesch: 40
cache: cache/cjfa-258.pdf
txt: txt/cjfa-258.txt
summary:
  56 611 48 95. AgnieszkA HuterskA, robert Huterski* Uniwersytet Mikołaja Kopernika w Toruniu porządkowanie funkcjonowania bankowości równoległej (shadow banking) w polsce Arrangement of functioning of shadow banking in Poland and in the European Union Keywords: financial supervision, shadow banking.


id: cjfa-3259
author: Bartniczak, Bartosz
title: State aid as a tool encouraging production of energy from renewable sources
date: 2014-04-07
pages: 14
extension: .pdf
mime: application/pdf
words: 4744
sentence: 206
flesch: 53
cache: cache/cjfa-3259.pdf
txt: txt/cjfa-3259.txt
summary:
  State aid as a tool encouraging production of energy from renewable sources. http://dx.doi.org/10.12775/CJFA.2014.002 Bartosz Bartniczak* Wrocław University of Economics state aid as a tool encouraging production of energy from renewaBle sources Keywords: state aid, renewable energy.


id: cjfa-33344
author: Kabir, Md. Humayun; Huda, S. S. M. Sadrul; Faruq, Omar
title: MOBILE FINANCIAL SERVICES IN THE CONTEXT OF BANGLADESH
date: 2021-02-27
pages: 16
extension: .pdf
mime: application/pdf
words: 6054
sentence: 300
flesch: 56
cache: cache/cjfa-33344.pdf
txt: txt/cjfa-33344.txt
summary:
  HuMayun kabir* East West University s. s. M. sadrul Huda** North South University oMar faruq*** East West University Mobile financial services in tHe context of bangladesH Keywords: Financial services innovation, mobile financial services, mobile banking, internet banking, financial inclusion, financial technology. This paper studies the present scenario of mobile financial services, re- gulatory framework, and prospects and challenges of Bangladesh.


id: cjfa-33347
author: Purkayastha, Nadia Nahar; Tuzlukaya, Şule Erdem
date: 2021-02-27
pages: 13
extension: .pdf
mime: application/pdf
words: 4902
sentence: 283
flesch: 52
cache: cache/cjfa-33347.pdf
txt: txt/cjfa-33347.txt
title:
  DETERMINATION OF THE BENEFITS AND RISKS OF PEER-TO-PEER (P2P) LENDING: A SOCIAL NETWORK TEORY APPROACH

summary:
  However, due to the economic conditions and lack of govern- ment support, P2P lending platforms in developing countries often fail to reveal the ‘credit history’ and ‘indebtedness’ of individual borrowers which have an expressive impact on loan performance. On other hand, the marginal costs on loans are relatively high for banks than P2P lending platforms which motivate the banks not to offer loans to the perilous borrowers, individuals, entrepreneurs, or small business- es (De Roure, Pelizzon & Tasca, 2016).


id: cjfa-30364
author: Aifuwa, Hope Osayantin; Saidu, Musa; Enehizena, Osaruese Cynthia; Osazevbaru, Albert
title: ACCOUNTING INFORMATION AND LENDING DECISION: DOES SUSTAINABILITY DISCLOSURE MATTER?
date: 2020-06-04
pages: 29
extension: .pdf
mime: application/pdf
words: 10154
sentence: 605
flesch: 49
cache: cache/cjfa-30364.pdf
txt: txt/cjfa-30364.txt
summary:
  In Nigeria, the banking industry, the use of accounting information in bank lending decisions is an issue of concern to stakeholders, owing to previous bank scandals which in- volved chief executive officers of major banks in the 2000’s (Emeni, 2014). 5C’s of creditworthiness of borrowers, re- searchers have suggested various determinants of bank lending decisions.


id: cjfa-3273
author: Kopyściański, Tomasz; Rólczyński, Tomasz
date: 2014-04-08
pages: 12
extension: .pdf
mime: application/pdf
words: 4543
sentence: 241
flesch: 54
cache: cache/cjfa-3273.pdf
txt: txt/cjfa-3273.txt
title:
  Application of statistical methods in the diagnosis of environmental conditions of development of Lower Silesian voivodship in years 2006–2012

summary:
  Coper- nican Journal of Finance & Accounting, 3(1), 97–108. http://dx.doi.org/10.12775/CJFA.2014.008 Tomasz KopyściańsKi* Institute of Finance and Accounting, Wroclaw School of Banking Tomasz RólczyńsKi** Institute of Economy, Wroclaw School of Banking applicaTion of sTaTisTical meThods in The diagnosis of enviRonmenTal condiTions of developmenT of loweR silesian voivodship in yeaRs 2006–2012 Keywords: environmental conditions of regional development, the method of standar- dised sums, Ward’s method. Wooded land: forestation (%) stimulant X7 Total sewage disposal per 1000 inhabitants destimulant X8 Particulate pollutants per county area destimulant X9 Gaseous pollutants per county area (tons/year) destimulant S o u r c e : own study based.


id: cjfa-3279
author: ., .
title: For Authors
date: 2014-04-08
pages: 4
extension: .pdf
mime: application/pdf
words: 1126
sentence: 34
flesch: 30
cache: cache/cjfa-3279.pdf
txt: txt/cjfa-3279.txt
summary:
  The procedures governing the review process of articles submitted for publi- cation in the Copernican Journal of Finance & Accounting meets the guideli- nes of the Announcement of the Ministry of Science and Higher Education from 29 May 2013 on the criteria and evaluation of scientific journals. DOI numbers can be checked on the website: http://www.crossref.org/guestquery/ Editorial Office Copernican Journal of Finance & Accounting ul.


id: cjfa-3240
author: Merino, Elena; Manzaneque, Montserrat; Priego, Alba Maria
title: “Board independence” and compensation structure of directors
date: 2013-12-01
pages: 28
extension: .pdf
mime: application/pdf
words: 11658
sentence: 391
flesch: 49
cache: cache/cjfa-3240.pdf
txt: txt/cjfa-3240.txt
summary:
  Cordeiro J., Veliyath R. & Eramus E. J. (2000), An empirical investigation of the determi- nants of outside director compensation. Boyd B. K. (1996), Determinants of US Outside director compensation.


id: cjfa-34385
author: ., .
title: EDITORIAL PAGES
date: 2021-06-10
pages: 7
extension: .pdf
mime: application/pdf
words: 804
sentence: 36
flesch: 51
cache: cache/cjfa-34385.pdf
txt: txt/cjfa-34385.txt
summary:
  Natalia Konovalova, RISEBA University, Riga, Latvia Prof. Zbigniew Krysiak, Warsaw School of Economics, Poland Prof. Nicoletta Marinelli, University of Macerata, Italy Prof. Astrida Miceikienė, Vytautas Magnus University, Lithuania Prof. Lyudmila Mihaylova, University of Ruse, Bulgaria Prof. Ewa Miklaszewska, Cracow University of Economics, Poland Prof. Emil Papazov, University of National and World Economy, Sofia, Bulgaria Prof. Ángel Peiró Signes, Universidad Politécnica de Valencia, Spain Prof. Adalmiro Pereira, Politécnico do Porto, Portugal Prof. Wojciech Piotrowicz, University of Oxford, Great Britain Prof. Maria del Val Segarra -Oña, Universidad Politécnica de Valencia, Spain Prof. Nirundon Tapachai, Kasetsart University, Thailand Prof. Waldemar Tarczyński, Szczecin University, Poland Prof. Gerard Olivar Tost, National University of Colombia, Colombia Prof. Jan Turyna, Warsaw University, Poland Prof. Joanna Wielgórska-Leszczyńska, Warsaw School of Economics, Poland table of contents Ibrahim Majeed Ajibola, Daud Omotosho Saheed, Lukman Adedoyin Impact of Microfinance Institutions on Financial Literacy in North Central Geo-Political Zone Nigeria ...................................................................... UMK, mgr Anna Olewnik-Dejewska scientific council Prof. Mustafa Akan, Dogus University, Istanbul, Turkey Prof. Gordon Chang, National Taiwan University of Science and Technology, Taiwan Prof. Sandra Isabel Goncalves da Saude, Instituto Politecnico de Beja, Portugal Prof. Luis Otero González, Universidad de Santiago de Compostela, Spain Prof. Christiane Goodfellow, Jade Hochschule Wilhelmshaven, Germany Prof. Günter Hofbauer, Technische Hochschule Ingolstadt Business School, Ingolstadt, Germany Prof. Elena Kireeva, Russian Presidential Academy of National Economy and Public Administration, Russia Prof. Rytis Krušinskas, Kaunas University of Technology, Lithuania Prof. Monika Marcinkowska, University of Lodz, Poland Prof. Juan-Antonio Mondéjar-Jiménez, Universidad de Castilla - La Mancha, Spain Prof. David Naranjo-Gil, Universidad Pablo de Olavide, Sevilla, Spain Prof. Stanisław Owsiak, Cracow University of Economics, Poland Prof. Wiesława Przybylska-Kapuścińska, WSB University in Poznań, Poland Prof. Małgorzata Zaleska, Warsaw School of Economics, Poland S t a t


id: cjfa-35387
author: .
title: EDITORIAL PAGES
date: 2021-09-23
pages: 7
extension: .pdf
mime: application/pdf
words: 789
sentence: 38
flesch: 53
cache: cache/cjfa-35387.pdf
txt: txt/cjfa-35387.txt
summary:
  Spain Prof. Nirundon Tapachai, Kasetsart University, Thailand Prof. Waldemar Tarczyński, Szczecin University, Poland Prof. Gerard Olivar Tost, National University of Colombia, Colombia Prof. Yolanda Trujillo-Adria, Universitat Politècnica de València, Spain Prof. Jan Turyna, Warsaw University, Poland Prof. Joanna Wielgórska-Leszczyńska, Warsaw School of Economics, Poland table of contents Navleen Kaur Determinants of Dividend Payout Decisions of Original Equipment Manufacturers from Indian Automobile Industry ........................................................................................ 9 Zhaochu Li, Iryna P. Lytvynenko, Karl S. Philippoff Reexamining the Economic Recovery Tax Act of 1981: Evidence from Innovative Efficiency ............................................................................................................................. UMK, mgr Anna Olewnik-Dejewska scientific council Prof. Mustafa Akan, Dogus University, Istanbul, Turkey Prof. Gordon Chang, National Taiwan University of Science and Technology, Taiwan Prof. Sandra Isabel Goncalves da Saude, Instituto Politecnico de Beja, Portugal Prof. Luis Otero González, Universidad de Santiago de Compostela, Spain Prof. Christiane Goodfellow, Jade Hochschule Wilhelmshaven, Germany Prof. Günter Hofbauer, Technische Hochschule Ingolstadt Business School, Ingolstadt, Germany Prof. Elena Kireeva, Russian Presidential Academy of National Economy and Public Administration, Russia Prof. Rytis Krušinskas, Kaunas University of Technology, Lithuania Prof. Monika Marcinkowska, University of Lodz, Poland Prof. Juan-Antonio Mondéjar-Jiménez, Universidad de Castilla - La Mancha, Spain Prof. David Naranjo-Gil, Universidad Pablo de Olavide, Sevilla, Spain Prof. Stanisław Owsiak, Cracow University of Economics, Poland Prof. Wiesława Przybylska-Kapuścińska, WSB University in Poznań, Poland Prof. Małgorzata Zaleska, Warsaw School of Economics, Poland S t a t


id: cjfa-30902
author: Zouari, Ghazi; Abdelmalek, Imen
title: FINANCIAL INNOVATION, RISK MANAGEMENT, AND BANK PERFORMANCE
date: 2020-07-31
pages: 24
extension: .pdf
mime: application/pdf
words: 10426
sentence: 581
flesch: 54
cache: cache/cjfa-30902.pdf
txt: txt/cjfa-30902.txt
summary:
  At the detailed level, the im- pact of risk management on bank performance shows a positive relationship between financial risk management and bank performance. Moreover, the research in the banking sector is usually interested in financial risk even though the operational risk is becoming relevant in an uncertain environment.


id: cjfa-33341
author: Bala, Anju; Gupta, Kapil
title: EXAMINING THE LONG MEMORY IN STOCK RETURNS AND LIQUIDITY IN INDIA
date: 2021-02-27
pages: 19
extension: .pdf
mime: application/pdf
words: 7119
sentence: 347
flesch: 71
cache: cache/cjfa-33341.pdf
txt: txt/cjfa-33341.txt
summary:
  http://dx.doi.org/10.12775/ CJFA.2020.010 anju bala* I.K. Gujral Punjab Technical University kapil gupta** I.K. Gujral Punjab Technical University exaMining tHe long MeMory in stock returns and liquidity in india Keywords: emerging market, long memory, persistence and market efficiency. Anju Bala, Kapil Gupta26  Introduction The presence of long memory supports the notion of market inefficiency in se- curities market (Onour, 2010).


id: cjfa-3244
author: Wiśniewska, Jolanta
title: Expert auditors’ services classification
date: 2013-12-01
pages: 12
extension: .pdf
mime: application/pdf
words: 3600
sentence: 162
flesch: 45
cache: cache/cjfa-3244.pdf
txt: txt/cjfa-3244.txt
summary:
  Taka klasyfikacja usług biegłego rewidenta wydaje się szczególnie istotna w świetle zmian uchwalonej Dyrektywy Parlamentu Europejskiego i Rady Europy 2013/34/UE z 26.06.2013 r. w sprawie rocznych sprawozdań finanso- wych, skonsolidowanych sprawozdań finansowych Żeby pracować w tym zawodzie trzeba spełnić szereg warunków: ■ korzystać z pełni praw publicznych oraz mieć pełną zdolność do czynno- ści prawnych; ■ mieć nieposzlakowaną opinię i swoim dotychczasowym postępowa- niem dawać rękojmię prawidłowego wykonywania zawodu biegłego re- widenta; ■ nie być skazanym prawomocnym wyrokiem za umyślnie popełnione przestępstwo lub przestępstwo skarbowe; ■ ukończyć studia wyższe w Rzeczypospolitej Polskiej lub zagraniczne studia wyższe uznawane w Rzeczypospolitej Polskiej za równorzędne i władać językiem polskim w mowie i piśmie; ■ odbyć roczną praktykę w zakresie rachunkowości w państwie Unii Eu- ropejskiej oraz co najmniej dwuletnią aplikację pod kierunkiem biegłego rewidenta, mającą na celu praktyczne przygotowanie do samodzielnego wykonywania zawodu, przy czym spełnienie tych warunków musi zo- stać potwierdzone przez Komisję Egzaminacyjną; ■ złożyć przed Komisją z wynikiem pozytywnym egzaminy dla kandyda- tów na biegłego rewidenta z wiedzy, o której mowa w art.


id: cjfa-34393
author: Panda, Ruchira; Bag, Dinabandhu
title: A SIMPLE LINEAR TEST OF THE INTEGRATION IN CORPORATE BOND MARKETS
date: 2021-06-11
pages: 9
extension: .pdf
mime: application/pdf
words: 3035
sentence: 188
flesch: 61
cache: cache/cjfa-34393.pdf
txt: txt/cjfa-34393.txt
summary:
  The reasons for the lower deviation in bond yields could be attributed to the integration of bond markets with money markets, external credit markets, forex markets or A simPle lineAr test of the integrAtion in corPorAte bond mArkets 79 commodity markets, respectively. Abstract: The purpose of this article is to identify the key elements of market determi- nants of bond yield and the external borrowing environment.


id: cjfa-20693
author: Hailin, Qin; Jingxu, Zhang
date: 2019-06-27
pages: 43
extension: .pdf
mime: application/pdf
words: 33218
sentence: 1049
flesch: 53
cache: cache/cjfa-20693.pdf
txt: txt/cjfa-20693.txt
title:
  CAN MANDATORY DIVIDEND POLICY REDUCE THE AGENCY COST OF LISTED COMPANIES? MODEL ANALYSIS AND EMPIRICAL TEST IN CHINA

summary:
  To test the intermediary effect of the return on total assets of an enterprise, the study designs Model (16)-(18) to investigate the Mediating Role of Testing Return Rate of Total Assets ������� � � + ������� � ����� + ��������� + ������� + ∑��������� + ���（16） ����� � � + ������� � ����� + ��������� + ������� + ∑��������� + ��� （17） ������� � � + ������� + γ������ � ����� + ��������� + ������� + ∑��������� + ��� (18) To test the intermediary effect of the return on total assets of an enterprise, the study designs Model (16)-(18) to investigate the Mediating Role of Testing Return Rate of Total Assets ������� � � + ������� � ����� + ��������� + ������� + ∑��������� + ���（16） ����� � � + ������� � ����� + ��������� + ������� + ∑��������� + ��� （17） ������� � � + ������� + γ������ � ����� + ��������� + ������� + ∑��������� + ��� (18)


id: cjfa-35359
author: Soni, Krunal; Desai, Maulik
title: STOCK PRICES: EFFECT OF BEHAVIORAL BIASES ON INVESTOR’S MINDSET IN GUJARAT STATE, INDIA
date: 2021-12-11
pages: 13
extension: .pdf
mime: application/pdf
words: 4035
sentence: 182
flesch: 51
cache: cache/cjfa-35359.pdf
txt: txt/cjfa-35359.txt
summary:
  Introduction Normally the trend of stock market can be identified with the help of investor’s decision under the different circumstances. Abstract: Stock market performances has been observed through a good deal of litera- ture out of which it has been found out that the behavior of investors is affected through many parameters exist in the market like occurrence of any sudden event or inf luence of Individual advice apart from the past behavior of the stock which is called rational information regarding stock performances as per the traditional finance theory.


id: cjfa-3276
author: Raulinajtys-Grzybek, Monika; Świderska, Gertruda Krystyna
title: Object-based costing as an important tool for the economic analysis of sustainable development
date: 2014-04-08
pages: 10
extension: .pdf
mime: application/pdf
words: 3164
sentence: 158
flesch: 45
cache: cache/cjfa-3276.pdf
txt: txt/cjfa-3276.txt
summary:
  Treat- ing resources and activities equally to final cost objects and maintaining infor- mation about relations between objects causes that it can be a valuable tool to provide data on the economic effects of actions relating to environmental and social factors.   The model developed in the Department of Managerial Accounting of War- saw School of Economics (Świderska, Rybarczyk, Pielaszek 2002; Świderska 2004; Świderska, Raulinajtys 2009) has been adapted to the specifics of health- care during workshops on cost accounting and subjected to empirical verifi- cation during workshops on external reporting organized for representatives of healthcare providers.


id: cjfa-30900
author: Huda, S. S. M. Sadrul; Kabir, MD. Humayun; Popy, Nurun Naher; Saha, Sunny
title: INNOVATION IN FINANCIAL SERVICES: THE CASE OF BANGLADESH
date: 2020-07-31
pages: 26
extension: .pdf
mime: application/pdf
words: 8309
sentence: 421
flesch: 53
cache: cache/cjfa-30900.pdf
txt: txt/cjfa-30900.txt
summary:
  Humayun Kabir** East West University nurun naHer popy*** East West University sunny saHa**** East West University innovation in financial services: tHe case of bangladesH Keywords: financial innovation, financial technology (fintech), mobile financial servi- ces, financial inclusion, digital financial services. As per the situation, a range of financial innovation is present, and those lead to some questions – What are the driving factors for financial innovations in vari- ous countries?


id: cjfa-10422
author: Hofbauer, Günter; Klimontowicz, Monika; Nocoń, Aleksandra
title: Basel III Equity Requirements and a Contemporary Rating Approach
date: 2016-08-03
pages: 15
extension: .pdf
mime: application/pdf
words: 6557
sentence: 350
flesch: 56
cache: cache/cjfa-10422.pdf
txt: txt/cjfa-10422.txt
summary:
  Equity capital in % of total assets (Capital & Reserves/Total assets*100) in Germany and Poland (EBC, DB Research) Fulfilling Basel III requirements has already influenced banks’ market policy and has changed the way of financing banks’ operations. Equity capital in % of total assets (Capital & Reserves/Total assets*100) in Germany and Poland (EBC, DB Research) Fulfilling Basel III requirements has already influenced banks’ market policy and has changed the way of financing banks’ operations.


id: cjfa-28098
author: Adnan, ATM; Ahmed, Nisar
title: THE TRANSFORMATION OF THE CORPORATE GOVERNANCE MODEL: A LITERATURE REVIEW
date: 2019-12-03
pages: 41
extension: .pdf
mime: application/pdf
words: 15866
sentence: 1029
flesch: 48
cache: cache/cjfa-28098.pdf
txt: txt/cjfa-28098.txt
summary:
  http://dx.doi.org/10.12775/ CJFA.2019.011 atM adnan* BGMEA University of Fashion and Technology (BUFT) nisar ahMed** American International University-Bangladesh (AIUB) the transforMation of the corporate governance Model: a literature review Keywords: corporate governance, corporations, agency theory, ownership structure, board of directors, executive compensation, ownership structure. However, latest and colossal financial failures have transmitted awareness to the subject of decent governance, integrity, faith, and answerabil- ity, intensifying the argument on matters of corporate governance (CG) and the conscience of economic act and simultaneously questioning the pure revenue boosting philosophy (Jamali, Safieddine & Rabbath, 2008).


id: cjfa-3238
author: Lewandowski, Remigiusz
title: Polish Security Printing Works in the system of public and economic security
date: 2013-12-01
pages: 20
extension: .pdf
mime: application/pdf
words: 5671
sentence: 262
flesch: 45
cache: cache/cjfa-3238.pdf
txt: txt/cjfa-3238.txt
summary:
  i PWPW SA, „Człowiek i Dokumenty”, 28. Maciejewski W. (2007), Dokumenty w systemie bezpieczeństwa państwa, „Człowiek i Do- kumenty”, 5. Majer P. (2012), W poszukiwaniu uniwersalnej definicji bezpieczeństwa wewnętrznego, „Przegląd Bezpieczeństwa Wewnętrznego”, 7. Misiuk A. (2008), Administracja porządku publicznego Grzemski J., Krześ A. (2010), Analiza pojęcia “przestępstwa godzące w podstawy eko- nomiczne państwa” w ustawie z dnia 24 maja 2002 r. o


id: cjfa-3280
author: ., .
title: Editorial pages
date: 2014-04-08
pages: 6
extension: .pdf
mime: application/pdf
words: 828
sentence: 50
flesch: 56
cache: cache/cjfa-3280.pdf
txt: txt/cjfa-3280.txt
summary:
  Jan Turyna, Uniwersytet Warszawski, Warsaw University, Poland Prof. dr hab. Bogusław Pietrzak, Szkoła Główna Handlowa w Warszawie, Warsaw School of Economics, Poland Prof. dr hab.


id: cjfa-30905
author: ., .
title: EDITORIAL PAGES
date: 2020-07-31
pages: 7
extension: .pdf
mime: application/pdf
words: 763
sentence: 37
flesch: 53
cache: cache/cjfa-30905.pdf
txt: txt/cjfa-30905.txt
summary:
  Spain Prof. Nirundon Tapachai, Kasetsart University, Thailand Prof. Waldemar Tarczyński, Szczecin University, Poland Prof. Gerard Olivar Tost, National University of Colombia, Colombia Prof. Jan Turyna, Warsaw University, Poland Prof. Joanna Wielgórska-Leszczyńska, Warsaw School of Economics, Poland table of contents Hedi Baazaoui For a new method of calculating the disclosure index ................................................... Damian Walczak, mgr Anna Olewnik-Dejewska scientific council Prof. Mustafa Akan, Dogus University, Istanbul, Turkey Prof. Gordon Chang, National Taiwan University of Science and Technology, Taiwan Prof. Sandra Isabel Goncalves da Saude, Instituto Politecnico de Beja, Portugal Prof. Luis Otero González, Universidad de Santiago de Compostela, Spain Prof. Christiane Goodfellow, Jade Hochschule Wilhelmshaven, Germany Prof. Günter Hofbauer, Technische Hochschule Ingolstadt Business School, Ingolstadt, Germany Prof. Elena Kireeva, Russian Presidential Academy of National Economy and Public Administration, Russia Prof. Rytis Krušinskas, Kaunas University of Technology, Lithuania Prof. Monika Marcinkowska, University of Lodz, Poland Prof. Juan-Antonio Mondéjar-Jiménez, Universidad de Castilla - La Mancha, Spain Prof. David Naranjo-Gil, Universidad Pablo de Olavide, Sevilla, Spain Prof. Stanisław Owsiak, Cracow University of Economics, Poland Prof. Wiesława Przybylska-Kapuścińska, WSB University in Poznań, Poland Prof. Małgorzata Zaleska, Warsaw School of Economics, Poland S t a t


id: cjfa-3263
author: Dziawgo, Ewa
title: Real options in the assessment of the company’s pro-ecological investments
date: 2014-04-07
pages: 12
extension: .pdf
mime: application/pdf
words: 7908
sentence: 234
flesch: 40
cache: cache/cjfa-3263.pdf
txt: txt/cjfa-3263.txt
summary:
  Real options in the assessment of the company’s pro-ecological investments. http://dx.doi.org/10.12775/CJFA.2014.005 Ewa Dziawgo* Nicolaus Copernicus University rEal options in thE assEssmEnt of thE company’s pro-Ecological invEstmEnts Keywords: real options, pro-ecological investments.


id: cjfa-3233
author: Adamiak, Stanisław; Chojnacka, Ewa; Walczak, Damian
title: Social Security in Poland – cultural, historical and economical issues
date: 2013-12-01
pages: 16
extension: .pdf
mime: application/pdf
words: 6286
sentence: 208
flesch: 43
cache: cache/cjfa-3233.pdf
txt: txt/cjfa-3233.txt
summary:
  social security in poland 15 The doctrine of ‘needless goods’ was proclaimed by eminent theologians, including the most famous one, St. Thomas Aquinas (1225–1274) (Summa The- ologiae, IIa–IIae, q. 66, a. 7, sc), however, no major efforts were made to imple- ment the doctrine since it was difficult to define precisely what ‘excess goods’ were (Strzeszewski 1960). social security in poland 19 hand, however, an individual constitutes a goal and, therefore, has the right, within reasonable limits, to take care of his/her own good (e.g., pension depen- dent of the value of the assets saved by an individual).


id: cjfa-3235
author: Huterski, Robert
date: 2013-12-01
pages: 16
extension: .pdf
mime: application/pdf
words: 5237
sentence: 196
flesch: 42
cache: cache/cjfa-3235.pdf
txt: txt/cjfa-3235.txt
title:
  Money illusion – the essence, social and economic costs and ways of their reduction in the light of sustainable development concept

summary:
  hiperinflacja w Zimbabwe w czerwcu 2008 r., rzędu 11 mln procent w skali roku). Według Shafira i in. (1997, 367), zaakceptowanie poglądu, że ludzkie decyzje nie zawsze odpowiadają klasycznym kalkulacjom, a w konsekwencji, że ludzie mogą być podatni na iluzję pieniądza, rodzi pogląd, że różne tempa/stopy infla- cji mają normatywne implikacje (w sensie wnioskowania o właściwej reakcji, np.


id: cjfa-261
author: Kozak, Piotr
date: 2013-03-20
pages: 16
extension: .pdf
mime: application/pdf
words: 5576
sentence: 359
flesch: 54
cache: cache/cjfa-261.pdf
txt: txt/cjfa-261.txt
title:
  Costs of research and development in the view of the Accounting Act and the International Accounting Standard № 38 “Intangible Assets”

summary:
  Warianty ewidencji kosztów prac rozwojowych ze względu na czas ich realizacji oraz efekt końcowy można przedstawić także na układzie współrzędnych, tak jak na schemacie 7. Schemat 7. (4) Rozliczenie zakończonych prac rozwojowych w ciężar pozostałych kosztów operacyjnych.


id: cjfa-35343
author: Düzakın, Hatice; Yılmaz, Süreyya
title: THE DETERMINANTS OF THE LEVEL OF FINANCIAL LITERACY IN TURKEY
date: 2021-12-11
pages: 22
extension: .pdf
mime: application/pdf
words: 6498
sentence: 378
flesch: 54
cache: cache/cjfa-35343.pdf
txt: txt/cjfa-35343.txt
summary:
  The results emphasized that there is a relationship between financial literacy level and Hatice Düzakın, Süreyya Yılmaz10 gender, age and education. Furtuna 2007 University / survey Financial literacy level of the unemployed and women are low.


id: cjfa-30909
author: Hamid, Ishfaq; Jena, Pabitra Kumar
date: 2020-07-31
pages: 20
extension: .pdf
mime: application/pdf
words: 12107
sentence: 532
flesch: 61
cache: cache/cjfa-30909.pdf
txt: txt/cjfa-30909.txt
title:
  LINEAR AND NON-LINEAR GRANGER CASUALITY BETWEEN FOREIGN DIRECT INVESTMENT AND ECONOMIC GROWTH: EVIDENCE FROM INDIA

summary:
  After that if the series are co-integrated, we apply the causality test of (Engle & Granger,1987) based on VECM, which is the best approach to find out the short and long-run associations, based on the subsequent forms: ∆ log(GDP)� = 𝛽𝛽�,�+ � 𝛽𝛽��, j ��� ��� ∆log(GDP)��� + � 𝛽𝛽��, j ��� ��� ∆log(FDI)��� + δ1EC��� + μ�� (4) ∆log(FDI)� = 𝛽𝛽�,�+ � 𝛽𝛽��, j ��� ��� ∆log(FDI)��� + � 𝛽𝛽��, j ��� ��� ∆log(GDP)��� + δ2EC��� + μ�� (5) After that if the series are co-integrated, we apply the causality test of (Engle & Granger,1987) based on VECM, which is the best approach to find out the short and long-run associations, based on the subsequent forms: ∆ log(GDP)� = 𝛽𝛽�,�+ � 𝛽𝛽��, j ��� ��� ∆log(GDP)��� + � 𝛽𝛽��, j ��� ��� ∆log(FDI)��� + δ1EC��� + μ�� (4) ∆log(FDI)� = 𝛽𝛽�,�+ � 𝛽𝛽��, j ��� ��� ∆log(FDI)��� + � 𝛽𝛽��, j ��� ��� ∆log(GDP)��� + δ2EC��� + μ�� (5)


id: cjfa-33345
author: Neffati, Amira; Khiari, Wided; Lajmi, Azhaar
title: CORPORATE GOVERNANCE AND POST-MERGER PERFORMANCE: EVIDENCE FROM US BANKS
date: 2021-02-27
pages: 15
extension: .pdf
mime: application/pdf
words: 4923
sentence: 269
flesch: 55
cache: cache/cjfa-33345.pdf
txt: txt/cjfa-33345.txt
summary:
  org/10.12775/CJFA.2020.014 aMira neffati* GEF-2A Laboratory, University of Tunis Wided kHiari** GEF-2A Laboratory, University of Tunis azHaar lajMi*** GEF-2A Laboratory, University of Tunis corporate governance and post-Merger perforMance: evidence froM us banks Keywords: bank mergers, governance, bank performance, deficit ratio. The main purpose of this study is to analyze the impact of various governance va- riables, like managerial ownership, the percentage of shares held by outside directors, the board size, the audit committee size and the percentage of stock options granted to managers, on post merger banks performance and to investigate how the firm size can inf luence bank performance following mergers operations.


id: cjfa-3274
author: Kurek, Robert
title: The efficiency of public insurance supervision vs. Pareto efficiency
date: 2014-04-08
pages: 12
extension: .pdf
mime: application/pdf
words: 3782
sentence: 186
flesch: 34
cache: cache/cjfa-3274.pdf
txt: txt/cjfa-3274.txt
summary:
  Additionally, the discussion referring to public supervision efficiency di- sregards the strategic efficiency by assigning significance to operational effi- ciency only. The thesis stating that Pareto efficiency can determine operations carried out by public insurance supervision authorities underlies this particular study and determines its goal.


id: cjfa-21486
author: Tadesse, Tekilu; Melaku, Tesfaye
date: 2019-09-29
pages: 29
extension: .pdf
mime: application/pdf
words: 13540
sentence: 530
flesch: 51
cache: cache/cjfa-21486.pdf
txt: txt/cjfa-21486.txt
title:
  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?

summary:
  The equation could be rewritten in form of log-linear form to be employed in this study here as follows: ������ � �� � ������ � ������ � ������� � ������� � ������� � ������ � �� (2) Where RGDP = Real gross domestic product used to measure economic performance M2 = Broad money supply as % of GDP (proxy for monetary policy) (1) Where: Y stand for the economic growth measures for well being of society; F represents fiscal policy variables; M monetary policy variables, and W repre- sents other control variables inf luencing economic performance. Besides of equal effectiveness, the ela- sticity of real output with respect to fiscal policy variable is greater than the elasticity with respect to money supply which show fiscal policy is more effective than monetary policy in inf luencing Real GDP in the long-run.


id: cjfa-28100
author: Nageri, Kamaldeen Ibraheem
title: EVALUATING VOLTALITY PERSISTENCE OF STOCK RETURTN IN THE PRE AND POST 2008-2009 FINANCIAL MELTDOWN
date: 2019-12-03
pages: 20
extension: .pdf
mime: application/pdf
words: 15218
sentence: 529
flesch: 55
cache: cache/cjfa-28100.pdf
txt: txt/cjfa-28100.txt
summary:
  The student’s-t distribution; �(�) = �� ��� � ] ������](�� �� � ) ��� � (13) (13) v is the degree of freedom (v > 2), if v tend to ∞, the student-t distribution con- verges to the Gaussian distribution with kurtosis of � is the degree of freedom (� � �), if � tend to ∞, the student-t distribution converges to the Gaussian distribution with kurtosis of � = ��� � �� � � for all � � �. The P-values of 0.0000 under the ADF and Phillip-Perron test statistics indicates that the null hypothesis should be re- + 3 for all v > 4. The Generalised Error Distribution (GED) distribution; � is the degree of freedom (� � �), if � tend to ∞, the student-t distribution converges to the Gaussian distribution with kurtosis of � = ��� � �� � � for all � � �.


id: cjfa-33350
author: Sanyaolu, Wasiu Abiodun; Adejumo, Babatunde Titus; Kadiri, Idris
title: BOARD DILIGENCE AND FINANCIAL PERFORMANCE: EVIDENCE FROM NIGERIAN DEPOSIT MONEY BANKS
date: 2021-02-27
pages: 16
extension: .pdf
mime: application/pdf
words: 5219
sentence: 275
flesch: 54
cache: cache/cjfa-33350.pdf
txt: txt/cjfa-33350.txt
summary:
  http://dx.doi.org/10.12775/CJFA.2020.017 Wasiu abiodun sanyaolu* Crescent University, University of Benin babatunde titus adejuMo** Osun Debt Management Office in Osogbo idris kadiri*** University of Benin board diligence and financial perforMance: evidence froM nigerian deposit Money banks Keywords: board meetings, profitability, GMM. It is therefore recommended that preference sho- uld be given to the quality of board meetings and not the frequency of such meetings; and that issues that have implications on performance should be given utmost attention at board meetings. 


id: cjfa-3260
author: Bolibok, Piotr
date: 2014-04-07
pages: 12
extension: .pdf
mime: application/pdf
words: 7105
sentence: 291
flesch: 51
cache: cache/cjfa-3260.pdf
txt: txt/cjfa-3260.txt
title:
  The impact of IFRS on the value relevance of accounting data of banks listed on the Warsaw Stock Exchange

summary:
  In order to investigate the impact of IFRS on value relevance of accounting information published by the banks, in accordance with the approach proposed by Karğin (2013), the following regression was applied: ��� � �� � ��� ∙ �� � �� ∙ �� � �� ∙ ��� � �� ∙ ��� ∙ ��� � �� ∙ ��� ∙ ���� � �� (2) (1) where: ing only on banking industry, that exhibits a high degree of homogeneity in operations, reduces cross-sectional variation in factors that might affect estimates of models’ parame- ters (Beaver, Eger, Ryan, Wolfson 1989; Beaver, McAnally, Stinson 1997). In order to investigate the impact of IFRS on value relevance of accounting information published by the banks, in accordance with the approach proposed by Karğin (2013), the following regression was applied: ��� � �� � ��� ∙ �� � �� ∙ �� � �� ∙ ��� � �� ∙ ��� ∙ ��� � �� ∙ ��� ∙ ���� � �� (2) – closing price of a bank’s share at the end of period t; α0 – intercept; α1, α2 – structural parameters; bt – consolidated book value per share at the end of period t, ing only on banking industry, that exhibits a high degree of homogeneity in operations, reduces cross-sectional variation in factors that might affect estimates of models’ parame- ters (Beaver, Eger, Ryan, Wolfson 1989; Beaver, McAnally, Stinson 1997).


id: cjfa-34390
author: Ajibola, Ibrahim Majeed; Saheed, Daud Omotosho; Adedoyin, Lukman
date: 2021-06-10
pages: 17
extension: .pdf
mime: application/pdf
words: 4736
sentence: 256
flesch: 45
cache: cache/cjfa-34390.pdf
txt: txt/cjfa-34390.txt
title:
  IMPACT OF MICROFINANCE INSTITUTIONS ON FINANCIAL LITERACY IN NORTH CENTRAL GEO-POLITICAL ZONE NIGERIA

summary:
  From the literature review surveyed, it was found that the researchers who studied financial literacy were conducted outside the shore of Nigeria hence, leaving a geographical gap, even considering the fact that most of the active players in the informal sectors were said to be rural dwellers who knew little or nothing about financial decision. E-banking product (EBP) and financial decision (FD) as a proxy for the independent variable equally shows to have strong positive relationship with financial literacy.


id: cjfa-3245
author: Bolibok, Piotr
title: Recenzja książki Bankowość, pod red. nauk. M. Zaleskiej, Wydawnictwo C. H. Beck, Warszawa 2013
date: 2013-12-01
pages: 10
extension: .pdf
mime: application/pdf
words: 2877
sentence: 111
flesch: 40
cache: cache/cjfa-3245.pdf
txt: txt/cjfa-3245.txt
summary:
  M. Zaleska przedstawiła w niej przesłanki wpro- wadzenia modelu zintegrowanego, wynikające przede wszystkim z zacierania się różnic pomiędzy poszczególnymi elementami rynku finansowego, powsta- wania konglomeratów finansowych oraz optymalizacji procesów nadzorczych (s. 36–37). m. zaleskiej 219 nych tendencji zmierzających do przywrócenia modelu nadzoru zróżnicowa- nego oraz wyodrębnienia nadzoru makro- i mikroostrożnościowego, jako od- powiedzi na kryzys finansowy, zapoczątkowany w sektorze bankowym (s. 37).


id: cjfa-30369
author: Kaur, Mandeep; Gupta, Kapil
date: 2020-06-04
pages: 21
extension: .pdf
mime: application/pdf
words: 10707
sentence: 456
flesch: 54
cache: cache/cjfa-30369.pdf
txt: txt/cjfa-30369.txt
title:
  ESTIMATING HEDGING EFFECTIVENESS USING VARIANCE REDUCTION AND RISK-RETURN APPROACHES: EVIDENCE FROM NATIONAL STOCK EXCHANGE OF INDIA

summary:
  Equation (1) ex- plains the procedure suggested by Ederington (1979), which works efficiently when futures market returns are unbiased predictor of cash market returns. In equation (1), Rs,t is cash market returns, Rf,t is futures market returns, αo is in- tercept term and εt is error term as detailed below:


id: cjfa-3241
author: Pawłowski, Jarosław
title: Derivatives as security against market risk on the example of the selected companies
date: 2013-12-01
pages: 14
extension: .pdf
mime: application/pdf
words: 4607
sentence: 203
flesch: 54
cache: cache/cjfa-3241.pdf
txt: txt/cjfa-3241.txt
summary:
  Depending on the criteria that are followed, there is a series of Derivatives as security against market risk on the example 155 classifications regarding separate types of risk. A role of security in this kind of risk is played by Asian call options of European Derivatives as security against market risk on the example 163 type, and risk reversal option strategies, which are based on purchasing both call and put options.


id: cjfa-35362
author: ., .
title: EDITORIAL PAGES
date: 2021-09-20
pages: 7
extension: .pdf
mime: application/pdf
words: 780
sentence: 38
flesch: 54
cache: cache/cjfa-35362.pdf
txt: txt/cjfa-35362.txt
summary:
  Spain Prof. Nirundon Tapachai, Kasetsart University, Thailand Prof. Waldemar Tarczyński, Szczecin University, Poland Prof. Gerard Olivar Tost, National University of Colombia, Colombia Prof. Yolanda Trujillo-Adria, Universitat Politècnica de València, Spain Prof. Jan Turyna, Warsaw University, Poland Prof. Joanna Wielgórska-Leszczyńska, Warsaw School of Economics, Poland table of contents Hatice Düzakın, Süreyya Yılmaz The Determinants of The Level of Financial Literacy in Turkey ........................................ 9 C.S. Divyesh Patel, Naresh K. Patel India Gas Exchange UMK, mgr Anna Olewnik-Dejewska scientific council Prof. Mustafa Akan, Dogus University, Istanbul, Turkey Prof. Gordon Chang, National Taiwan University of Science and Technology, Taiwan Prof. Sandra Isabel Goncalves da Saude, Instituto Politecnico de Beja, Portugal Prof. Luis Otero González, Universidad de Santiago de Compostela, Spain Prof. Christiane Goodfellow, Jade Hochschule Wilhelmshaven, Germany Prof. Günter Hofbauer, Technische Hochschule Ingolstadt Business School, Ingolstadt, Germany Prof. Elena Kireeva, Russian Presidential Academy of National Economy and Public Administration, Russia Prof. Rytis Krušinskas, Kaunas University of Technology, Lithuania Prof. Monika Marcinkowska, University of Lodz, Poland Prof. Juan-Antonio Mondéjar-Jiménez, Universidad de Castilla - La Mancha, Spain Prof. David Naranjo-Gil, Universidad Pablo de Olavide, Sevilla, Spain Prof. Stanisław Owsiak, Cracow University of Economics, Poland Prof. Wiesława Przybylska-Kapuścińska, WSB University in Poznań, Poland Prof. Małgorzata Zaleska, Warsaw School of Economics, Poland S t a t


id: cjfa-3270
author: Karmańska, Anna
date: 2014-04-07
pages: 10
extension: .pdf
mime: application/pdf
words: 3464
sentence: 158
flesch: 40
cache: cache/cjfa-3270.pdf
txt: txt/cjfa-3270.txt
title:
  The imperative of sustainable growth and reporting integration. Three eras in the corporate reporting development

summary:
  The current guidelines on social responsibility reporting and the conceptual frameworks of the so-called in- tegrated reporting may give rise to questions on the costs and benefits with regard to corporate reporting within the trend of sustainable growth. There is a conviction expressed in the text that the presently emerging fourth era in the deve- lopment of corporate reporting will significantly change the conceptual model of this kind of reporting.


id: cjfa-35462
author: .
title: EDITORIAL PAGES
date: 2021-09-25
pages: 7
extension: .pdf
mime: application/pdf
words: 766
sentence: 38
flesch: 54
cache: cache/cjfa-35462.pdf
txt: txt/cjfa-35462.txt
summary:
  Spain Prof. Nirundon Tapachai, Kasetsart University, Thailand Prof. Waldemar Tarczyński, Szczecin University, Poland Prof. Gerard Olivar Tost, National University of Colombia, Colombia Prof. Yolanda Trujillo-Adria, Universitat Politècnica de València, Spain Prof. Jan Turyna, Warsaw University, Poland Prof. Joanna Wielgórska-Leszczyńska, Warsaw School of Economics, Poland table of contents Mustafa Akan, Natalia Konovalova Optimal Incentives for Economic Growth in Central European Countries: A Micro Approach ............................................................................................................... UMK, mgr Anna Olewnik-Dejewska scientific council Prof. Mustafa Akan, Dogus University, Istanbul, Turkey Prof. Gordon Chang, National Taiwan University of Science and Technology, Taiwan Prof. Sandra Isabel Goncalves da Saude, Instituto Politecnico de Beja, Portugal Prof. Luis Otero González, Universidad de Santiago de Compostela, Spain Prof. Christiane Goodfellow, Jade Hochschule Wilhelmshaven, Germany Prof. Günter Hofbauer, Technische Hochschule Ingolstadt Business School, Ingolstadt, Germany Prof. Elena Kireeva, Russian Presidential Academy of National Economy and Public Administration, Russia Prof. Rytis Krušinskas, Kaunas University of Technology, Lithuania Prof. Monika Marcinkowska, University of Lodz, Poland Prof. Juan-Antonio Mondéjar-Jiménez, Universidad de Castilla - La Mancha, Spain Prof. David Naranjo-Gil, Universidad Pablo de Olavide, Sevilla, Spain Prof. Stanisław Owsiak, Cracow University of Economics, Poland Prof. Wiesława Przybylska-Kapuścińska, WSB University in Poznań, Poland Prof. Małgorzata Zaleska, Warsaw School of Economics, Poland S t a t


id: cjfa-35415
author: Li, Zhaochu; Lytvynenko, Iryna P.; Philippoff, Karl S.
title: REEXAMING THE ECONOMIC RECOVERY TAX ACT OF 1981: EVIDENCE FROM INNOVATIVE EFFICIENCY
date: 2021-12-12
pages: 17
extension: .pdf
mime: application/pdf
words: 8332
sentence: 494
flesch: 59
cache: cache/cjfa-35415.pdf
txt: txt/cjfa-35415.txt
summary:
  Second, opponents question the efficacy of R&D tax credits. Third, rankings of R&D tax credits compare only the generosity of governmental policies, but do not ref lect actual spending of firms.


id: cjfa-37577
author: Patrycja Konieczna
title: LOCAL CURRENCIES SUPPORTING THE IMPLEMENTATION OF THE CONCEPT OF SUSTAINABLE DEVELOPMENT IN EUROPE
date: 2022-02-27
pages: 11
extension: .pdf
mime: application/pdf
words: 3956
sentence: 236
flesch: 52
cache: cache/cjfa-37577.pdf
txt: txt/cjfa-37577.txt
summary:
  Abstract: Local currencies represent an alternative to fiat money. The effectiveness of the impact exerted by local currencies on sustainable development depends on the involvement of the creators of these currency systems and the specificity of the existing conditions.


id: cjfa-34397
author: Veeravel, V.; Mohanasundaram, S.
title: MARKET TIMING ABILITIES OF LARGE-CAP EQUITY MUTUAL FUND MANAGERS: EVIDENCE FROM INDIA
date: 2021-06-11
pages: 13
extension: .pdf
mime: application/pdf
words: 6630
sentence: 340
flesch: 60
cache: cache/cjfa-34397.pdf
txt: txt/cjfa-34397.txt
summary:
  𝑅𝑅� − 𝑅𝑅� =  𝛼𝛼 𝛼  𝛼𝛼� �𝑅𝑅� − 𝑅𝑅� �𝑇𝑇𝑇𝑇��� 𝛼 𝛼𝛼��𝑅𝑅� − 𝑅𝑅� �𝐷𝐷𝐷𝐷��� 𝛼 𝛼𝛼��𝑅𝑅� − 𝑅𝑅� �𝑇𝑇𝑇𝑇��� 𝛼 𝛼𝛼��𝑅𝑅� − 𝑅𝑅� �𝑃𝑃𝑃𝑃��� 𝛼 𝛼𝛼��𝑅𝑅� − 𝑅𝑅� �𝐹𝐹𝐹𝐹��� 𝛼 𝛼𝛼��𝑅𝑅� − 𝑅𝑅� �𝐺𝐺𝑃𝑃��� 𝛼  𝛾𝛾�𝑅𝑅� − 𝑅𝑅� � � 𝛼 𝜀𝜀�   𝑅𝑅� − 𝑅𝑅� =  𝛼𝛼 𝛼  𝛼𝛼� �𝑅𝑅� − 𝑅𝑅� � 𝛼 𝛼𝛼��𝑅𝑅� − 𝑅𝑅� �𝑇𝑇𝑇𝑇��� 𝛼 𝛼𝛼��𝑅𝑅� − 𝑅𝑅� �𝐷𝐷𝐷𝐷��� 𝛼 𝛼𝛼��𝑅𝑅� − 𝑅𝑅� �𝑇𝑇𝑇𝑇��� 𝛼 𝛼𝛼��𝑅𝑅� − 𝑅𝑅� �𝑃𝑃𝑃𝑃��� 𝛼 𝛼𝛼��𝑅𝑅� − 𝑅𝑅� �𝐹𝐹𝐹𝐹��� 𝛼 𝛼𝛼��𝑅𝑅� − 𝑅𝑅� �𝐺𝐺𝑃𝑃��� 𝛼  𝛾𝛾 𝐷𝐷�𝑅𝑅� − 𝑅𝑅� � 𝛼 𝜀𝜀�       The conditional TM model and the conditional HM model are represented by (5) and (6) respectively, where, 𝑅𝑅� , 𝑅𝑅�, 𝑅𝑅� , 𝛼𝛼, 𝛼𝛼, and 𝜀𝜀� are citrus paribus as (3), 𝑇𝑇𝑇𝑇��� refers yield on 91- day treasury bill rates; 𝐷𝐷𝐷𝐷��� is the dividend yield on CNX 500 market index; 𝑇𝑇𝑇𝑇��� denotes term structure rates; 𝑃𝑃𝑃𝑃��� indicates price-to-earnings ratio; and 𝐹𝐹𝐹𝐹��� refers yield on foreign exchange rates. (5) mArket timing Abilities of lArge-cAP equity mutuAl fund mAnAgers… 93 𝑅𝑅� − 𝑅𝑅� =  𝛼𝛼 𝛼  𝛼𝛼� �𝑅𝑅� − 𝑅𝑅� �𝑇𝑇𝑇𝑇��� 𝛼 𝛼𝛼��𝑅𝑅� − 𝑅𝑅� �𝐷𝐷𝐷𝐷��� 𝛼 𝛼𝛼��𝑅𝑅� − 𝑅𝑅� �𝑇𝑇𝑇𝑇��� 𝛼 𝛼𝛼��𝑅𝑅� − 𝑅𝑅� �𝑃𝑃𝑃𝑃��� 𝛼 𝛼𝛼��𝑅𝑅� − 𝑅𝑅� �𝐹𝐹𝐹𝐹��� 𝛼 𝛼𝛼��𝑅𝑅� − 𝑅𝑅� �𝐺𝐺𝑃𝑃��� 𝛼  𝛾𝛾�𝑅𝑅� − 𝑅𝑅� � � 𝛼 𝜀𝜀�   𝑅𝑅� − 𝑅𝑅� =  𝛼𝛼 𝛼  𝛼𝛼� �𝑅𝑅� − 𝑅𝑅� � 𝛼 𝛼𝛼��𝑅𝑅� − 𝑅𝑅� �𝑇𝑇𝑇𝑇��� 𝛼 𝛼𝛼��𝑅𝑅� − 𝑅𝑅� �𝐷𝐷𝐷𝐷��� 𝛼 𝛼𝛼��𝑅𝑅� − 𝑅𝑅� �𝑇𝑇𝑇𝑇��� 𝛼 𝛼𝛼��𝑅𝑅� − 𝑅𝑅� �𝑃𝑃𝑃𝑃��� 𝛼 𝛼𝛼��𝑅𝑅� − 𝑅𝑅� �𝐹𝐹𝐹𝐹��� 𝛼 𝛼𝛼��𝑅𝑅� − 𝑅𝑅� �𝐺𝐺𝑃𝑃��� 𝛼  𝛾𝛾 𝐷𝐷�𝑅𝑅� − 𝑅𝑅� � 𝛼 𝜀𝜀�       The conditional TM model and the conditional HM model are represented by (5) and (6) respectively, where, 𝑅𝑅� , 𝑅𝑅�, 𝑅𝑅� , 𝛼𝛼, 𝛼𝛼, and 𝜀𝜀� are citrus paribus as (3), 𝑇𝑇𝑇𝑇��� refers yield on 91- day treasury bill rates; 𝐷𝐷𝐷𝐷��� is the dividend yield on CNX 500 market index; 𝑇𝑇𝑇𝑇��� denotes term structure rates; 𝑃𝑃𝑃𝑃��� indicates price-to-earnings ratio; and 𝐹𝐹𝐹𝐹��� refers yield on foreign exchange rates.


id: cjfa-265
author: Zimnicki, Tomasz
title: The evolution of segment reporting standards under IFRS and its determinants
date: 2013-03-20
pages: 22
extension: .pdf
mime: application/pdf
words: 9311
sentence: 314
flesch: 55
cache: cache/cjfa-265.pdf
txt: txt/cjfa-265.txt
summary:
  W aż ni ej sz e ba da ni a em pi ry cz ne d ot yc zą ce s pr aw oz da w cz oś ci w ed łu g se gm en tó w d zi ał al no śc i w r am ac h IF R S T ab el a 1 . do b ad an ia w yb ra no 8 2 je dn os tk i g os po da rc ze ; an al iz ie p od da no s pr aw oz da ni a fi na ns ow e ty ch po dm io tó w , w t ym s pr aw oz da ni a w ed łu g se g- m en tó w d zi ał al no śc i pr zy go to w an e w r am ac h IA S1 4 ce le m b ad an ia b ył a oc en a po ró w na w cz a sp ół ek no to w an yc h i n ie no to w an yc h na A m er yk ań sk ie j G ie łd zi e Pa pi er ów W ar to śc io w yc h w z ak re si e uj aw ni an yc h in fo rm ac ji fi na ns ow yc h or az s to p- ni a sp eł ni en ia w ym og ów na kł ad an yc h pr ze z M ię dz yn ar od ow e St an da rd y Ra ch un ko w oś ci D .


id: cjfa-38787
author: .
title: EDITORIAL PAGES
date: 2022-06-20
pages: 7
extension: .pdf
mime: application/pdf
words: 808
sentence: 38
flesch: 52
cache: cache/cjfa-38787.pdf
txt: txt/cjfa-38787.txt
summary:
  Spain Prof. Nirundon Tapachai, Kasetsart University, Thailand Prof. Waldemar Tarczyński, Szczecin University, Poland Prof. Gerard Olivar Tost, National University of Colombia, Colombia Prof. Yolanda Trujillo-Adria, Universitat Politècnica de València, Spain Prof. Jan Turyna, Warsaw University, Poland Prof. Joanna Wielgórska-Leszczyńska, Warsaw School of Economics, Poland table of contents Hope Osayantin Aifuwa, Muhammed Kamaldeen Usman, Muhammed Lawal Subair, Gideon Temidayo Philip, Kerimu Hussien Board Ethnicity and Sustainability Reporting ..................................................................... 9 Hela Frikha Chaari, Amel Belanès, Azhaar Lajmi Fraud Risk and Audit Quality: UMK, mgr Anna Olewnik-Dejewska scientific council Prof. Mustafa Akan, Dogus University, Istanbul, Turkey Prof. Gordon Chang, National Taiwan University of Science and Technology, Taiwan Prof. Sandra Isabel Goncalves da Saude, Instituto Politecnico de Beja, Portugal Prof. Luis Otero González, Universidad de Santiago de Compostela, Spain Prof. Christiane Goodfellow, Jade Hochschule Wilhelmshaven, Germany Prof. Günter Hofbauer, Technische Hochschule Ingolstadt Business School, Ingolstadt, Germany Prof. Elena Kireeva, Russian Presidential Academy of National Economy and Public Administration, Russia Prof. Rytis Krušinskas, Kaunas University of Technology, Lithuania Prof. Monika Marcinkowska, University of Lodz, Poland Prof. Juan-Antonio Mondéjar-Jiménez, Universidad de Castilla - La Mancha, Spain Prof. David Naranjo-Gil, Universidad Pablo de Olavide, Sevilla, Spain Prof. Stanisław Owsiak, Cracow University of Economics, Poland Prof. Wiesława Przybylska-Kapuścińska, WSB University in Poznań, Poland Prof. Małgorzata Zaleska, Warsaw School of Economics, Poland S t a t


id: cjfa-3277
author: Szlęzak-Matusewicz, Joanna
title: Models of tax incentives for R&D activities of enterprises in European Union countries
date: 2014-04-08
pages: 16
extension: .pdf
mime: application/pdf
words: 5549
sentence: 253
flesch: 52
cache: cache/cjfa-3277.pdf
txt: txt/cjfa-3277.txt
summary:
  However, the general trend across countries has been to increase the avail- ability and generosity of R&D tax incentives, making the policy mix more in- direct over time (OECD 2012, 157). R&D tax incentives are widely used in OECD and non-OECD countries.


id: cjfa-20694
author: Hamad, Ahmed Abdulqader; Tuzlukaya, Şule; Kırkbeşoğlu, Erdem
title: THE EFFECT OF SOCIAL CAPITAL ON OPERATIONAL PERFORMANCE: RESEARCH IN BANKING SECTOR IN ERBIL
date: 2019-06-27
pages: 22
extension: .pdf
mime: application/pdf
words: 6728
sentence: 418
flesch: 45
cache: cache/cjfa-20694.pdf
txt: txt/cjfa-20694.txt
summary:
  Social capital, which represents the knowledge and creativity of the bank’s staff, to provide high val- ue and competitive advantage, as social capital is one of the most vital pillars of superiority for banks in a world of intense competition. Ac- cordingly, the study tested the relationships between social capital dimensions include: (relational capital, structural capital, and cognitive capital) and opera- tional performance development by taking opinions from nominated commer- cial banks operating in Erbil, the study also verified the impact of social capital on the operational performance development by using (cost performance, qual- ity performance, delivery performance, f lexibility performance and innovation performance) based operational performance measures.


id: cjfa-45163
author: .
title: EDITORIAL PAGES
date: 2023-07-19
pages: 8
extension: .pdf
mime: application/pdf
words: 670
sentence: 35
flesch: 53
cache: cache/cjfa-45163.pdf
txt: txt/cjfa-45163.txt
summary:
  UMK, mgr Anna Olewnik-Dejewska SCIENTIFIC COUNCIL Prof. Mustafa Akan, Dogus University, Istanbul, Turkey Prof. Gordon Chang, National Taiwan University of Science and Technology, Taiwan Prof. Sandra Isabel Goncalves da Saude, Instituto Politecnico de Beja, Portugal Prof. Luis Otero González, Universidad de Santiago de Compostela, Spain Prof. Christiane Goodfellow, Jade Hochschule Wilhelmshaven, Germany Prof. Günter Hofbauer, Technische Hochschule Ingolstadt Business School, Ingolstadt, Germany Prof. Rytis Krušinskas, Kaunas University of Technology, Lithuania Prof. Monika Marcinkowska, University of Lodz, Poland Prof. Juan-Antonio Mondéjar-Jiménez, Universidad de Castilla-La Mancha, Spain Prof. David Naranjo-Gil, Universidad Pablo de Olavide, Sevilla, Spain S t a t Spain Prof. Nirundon Tapachai, Kasetsart University, Thailand Prof. Gerard Olivar Tost, National University of Colombia, Colombia Prof. Yolanda Trujillo-Adria, Universitat Politècnica de València, Spain Prof. Jan Turyna, Warsaw University, Poland TABLE OF CONTENTS Gbenga Festus Babarinde, Bashir Ahmad Daneji, Mamoud Abdul Jalloh, Tajudeen Idera Abdulmajeed Financial Inclusion Implications on the Liquidity of the Nigerian Capital Market ......... Hafida Nur Chofifah, Ani Wilujeng Suryani Korean Music Awards and Abnormal Stock Returns ......................................................


id: cjfa-35411
author: Kaur, Navleen
date: 2021-12-12
pages: 18
extension: .pdf
mime: application/pdf
words: 5535
sentence: 280
flesch: 51
cache: cache/cjfa-35411.pdf
txt: txt/cjfa-35411.txt
title:
  DETERMINANTS OF DIVIDEND PAYOUT DECISIONS OF ORGINAL EQUIPMENT MANUFACTURERS FROM INDIAN AUTOMOBILE INDUSTRY

summary:
  Kaur* Shri Atmanand Jain (P.G.) College, Ambala City determinants of dividend payout decisions of original equipment manufacturers from indian automobile industry Keywords: dividend, panel data, automobile, original equipment manufacturers, Bom- bay Stock Exchange. Abstract: The purpose of this study is to identify and analyze the variables that signi- ficantly affect dividend payout decisions of Original Equipment Manufacturers (OEMs) from Indian automobile industry listed on the Bombay Stock Exchange (BSE).


id: cjfa-3239
author: Maciejewski, Krzysztof
title: Impact of interchange fees rates on the Polish payment cards market
date: 2013-12-01
pages: 14
extension: .pdf
mime: application/pdf
words: 4870
sentence: 210
flesch: 49
cache: cache/cjfa-3239.pdf
txt: txt/cjfa-3239.txt
summary:
  Udział opłaty interchange w opłacie akceptanta w transakcjach terminalo- wych w Polsce w latach 2008–2010 Okres 2008 2009 2010 Wyniki badania ankietowego przeprowadzonego przez autora wśród agentów rozlicze- niowych umożliwiły ustalenie udziału opłaty interchange w opłacie akceptanta w przypad- ku transakcji przetwarzanych przez ww. podmioty w Polsce w latach 2008–2010 w fizycz- nych punktach sprzedaży (bez uwzględnienia transakcji internetowych),


id: cjfa-30366
author: Bag, Dinabandhu
title: INFORMATION CONTENT OF STOCKS IN CALL AUCTION OF SHORTER DURATION IN EMERGING MARKET
date: 2020-06-04
pages: 20
extension: .pdf
mime: application/pdf
words: 9676
sentence: 509
flesch: 68
cache: cache/cjfa-30366.pdf
txt: txt/cjfa-30366.txt
summary:
  Information content of stocks in call auction of shorter duration in emerging mar- ket. This paper explores the shi- fts in information content of the pre-market auction session over time.


id: cjfa-35472
author: Pancenko, Erika; Ivanova, Tatyana
title: OPPORTUNITIES FOR INCREASING THE EXPORT OF LATVIA TO UE COUNTRIES
date: 2021-12-13
pages: 17
extension: .pdf
mime: application/pdf
words: 6624
sentence: 271
flesch: 48
cache: cache/cjfa-35472.pdf
txt: txt/cjfa-35472.txt
summary:
  The ratio of goods of the 3rd group in the overall volume of goods exports to the relevant countries was: Czechia – 18.93%; Denmark – 15.78%; Germany – 13.56%; Finland – 12.65%; Estonia – 11.96%; Sweden – 11.49%; Lithuania – 10.65%. The analysis of goods performed for this study is only an overview of key as- pects of demand for Latvian goods in EU countries, having analysed indices of growth in goods exports to EU countries with consolidated grouping of goods by 4-digit codes.


id: cjfa-3236
author: Kisiel, Michał
title: Funding sources in mobile payments systems
date: 2013-12-01
pages: 14
extension: .pdf
mime: application/pdf
words: 4143
sentence: 188
flesch: 41
cache: cache/cjfa-3236.pdf
txt: txt/cjfa-3236.txt
summary:
  Innowacyjne systemy płatności mogą korzystać z istniejącej infrastruktury rozliczeń międzybankowych, rozliczeń kartowych i innych narzędzi pozo- stających pod kontrolą podmiotów z sektora finansowego podlegających licencjonowaniu. Ondrus J., Pigneur Y. (2006), Towards a holistic analysis of mobile payments: a multiple perspectives approach, “Electronic Commerce Research and Applications”, vol. 3, no. 3, Autumn, 246–257, http://dx.doi.org/10.1016/j.elerap.2005.09.003 Polasik M., Maciejewski K. (2009), Innowacyjne usługi płatnicze w


id: cjfa-37580
author: Avani Raval; Swati Saxena; Shashank Thanki
date: 2022-02-27
pages: 21
extension: .pdf
mime: application/pdf
words: 7024
sentence: 451
flesch: 56
cache: cache/cjfa-37580.pdf
txt: txt/cjfa-37580.txt
title:
  HOW CARBON PROJECTS CAN ADD TO SUSTAINABLE DEVELOPMENT GOALS OF INDIA’, AN ASSOCIATIVE STUDY OF CDM PROJECTS

summary:
  The findings of the research will assist managers in decision-making about carbon emission project risks.   Various studies discussed the importance of carbon risk.


id: cjfa-38789
author: Frikha Chaari, Hela; Belanès, Amel; Lajmi, Azhaar
title: FRAUD RISK AND AUDIT QUALITY: THE CASE OF US PUBLIC FIRMS
date: 2022-06-20
pages: 19
extension: .pdf
mime: application/pdf
words: 6475
sentence: 417
flesch: 58
cache: cache/cjfa-38789.pdf
txt: txt/cjfa-38789.txt
summary:
  us public firMs Keywords: fraud risk, bankruptcy, audit quality, financial reporting, Beneish M-score model, Z-score model. The paper suggests a more comprehensive proxy for fraud risk that relies on the combination of Z-score and Beneish M-score.


id: cjfa-38808
author: Ben Slimen, Rihab; Belhaj, Fethi; Hadriche, Manel; Ghroubi, Mohamed
title: BANKING EFFICIENCY: A COMPARATIVE STUDY BETWEEN ISLAMIC AND CONVENTIONAL BANKS IN GCC COUNTRIES
date: 2022-06-20
pages: 18
extension: .pdf
mime: application/pdf
words: 6493
sentence: 349
flesch: 54
cache: cache/cjfa-38808.pdf
txt: txt/cjfa-38808.txt
summary:
  http://dx.doi.org/10.12775/CJFA.2022.005 riHab ben sliMen* Carthage University, Tunisia fetHi belHaj** Carthage University, Tunisia Manouba University, Tunisia Manel HadricHe*** Carthage University, Tunisia Manar University, Tunisia MoHaMed GHroubi**** Ez-Zitouna University, Tunisia banKinG efficiency: a coMparative study between islaMic and conventional banKs in Gcc countries R. B. Slimen, F. Belhaj, M. Hadriche, M. Ghroubi90 Keywords: banking efficiency, CIR ratio, conventional banks, Islamic banks, stochastic frontier analysis. The results show that Islamic banks are less efficient in terms of cost than conventional banks, and that this result remains valid even during the 2008 crisis period and even after con- trolling for bank-specific variables.


id: cjfa-37574
author: Md Ali Ashraf
date: 2022-02-27
pages: 17
extension: .pdf
mime: application/pdf
words: 5616
sentence: 326
flesch: 59
cache: cache/cjfa-37574.pdf
txt: txt/cjfa-37574.txt
title:
  THE IMPACT OF MOBILE FINANCIAL SERVICES ON THE USAGE DIMENSION OF FINANCIAL INCLUSION: AN EMPIRICAL STUDY FROM BANGLADESH

summary:
  Methodology The first task was to examine the trends of the two time series variables perti- nent to MFS usage and financial inclusion, by using monthly data from January, 2017 to December, 2020, obtained from Bangladesh Bank MFS dataset (Bang- ladesh Bank, 2021). Number of MFS agents Source: own study based on Bangladesh Bank MFS dataset (Bangladesh Bank, 2021).


id: cjfa-4717
author: ., .
title: For authors
date: 2014-11-21
pages: 4
extension: .pdf
mime: application/pdf
words: 1126
sentence: 34
flesch: 30
cache: cache/cjfa-4717.pdf
txt: txt/cjfa-4717.txt
summary:
  The procedures governing the review process of articles submitted for publi- cation in the Copernican Journal of Finance & Accounting meets the guideli- nes of the Announcement of the Ministry of Science and Higher Education from 29 May 2013 on the criteria and evaluation of scientific journals. Articles submitted for publication should be original and not published any- where before and should not be the subject of any qualification procedure for publication in any other journal of any other publisher.


id: cjfa-33340
author: Abd-Alla, Mostafa Hussein
title: SENTIMENTAL HERDING: THE ROLE OF COVID-19 CRISIS IN THE EGYPTIAN STOCK MARKET
date: 2021-02-27
pages: 15
extension: .pdf
mime: application/pdf
words: 15581
sentence: 638
flesch: 64
cache: cache/cjfa-33340.pdf
txt: txt/cjfa-33340.txt
summary:
  = 𝜇𝜇� + 𝐻𝐻�� + 𝜐𝜐�� (9) 𝐻𝐻�� = 𝜑𝜑� 𝐻𝐻����� + 𝜂𝜂�� (10) Where 𝜂𝜂��~ iid (0,𝜎𝜎���� ). = 𝜇𝜇� + 𝐻𝐻�� + 𝜐𝜐�� (9) 𝐻𝐻�� = 𝜑𝜑� 𝐻𝐻����� + 𝜂𝜂�� (10) Where 𝜂𝜂��~ iid (0,𝜎𝜎���� ).


id: cjfa-33346
author: Oshora, Betgilu; Fekete-Farkas, Maria; Zeman, Zoltan
title: ROLE OF MICROFINANCE INSTITUTIONS IN FINANCING MICRO AND SMALL ENTERPRISES IN ETHIOPIA
date: 2021-02-27
pages: 16
extension: .pdf
mime: application/pdf
words: 6347
sentence: 328
flesch: 58
cache: cache/cjfa-33346.pdf
txt: txt/cjfa-33346.txt
summary:
  MSEs are working towards tackling poverty and finding the decent job for the poor but they are highly facing access to credit service due to high collat- eral requirements by formal financial institutions. According to the World Bank (2008) investigation report, the poor face two significant problems in obtaining access to credit services.


id: cjfa-41550
author: Singh, Geeta; Dwesar, Rishi
title: BOARD GENDER DIVERSITY, FIRM PERFORMANCE AND FIRM RISK: A LITERATURE SURVEY
date: 2022-12-28
pages: 16
extension: .pdf
mime: application/pdf
words: 5920
sentence: 324
flesch: 58
cache: cache/cjfa-41550.pdf
txt: txt/cjfa-41550.txt
summary:
  org/10.12775/CJFA.2022.014 geeta singh ICFAI Business School Hyderabad Rishi DwesaR ICFAI Business School Hyderabad boaRD genDeR DiveRsity, fiRm peRfoRmance anD fiRm Risk: a liteRatuRe suRvey Keywords: board gender diversity, firm performance, firm risk. Abstract: In this paper, we conduct a succinct review of literature to understand the impact of board gender diversity on firm performance and firm risk.


id: cjfa-35347
author: Patel, C.S. Divyesh; Patel, Dr. Naresh K.
title: INDIA GAS EXCHANGE TODAY’S REALITY AND PATH AHEAD
date: 2021-12-11
pages: 21
extension: .pdf
mime: application/pdf
words: 7681
sentence: 383
flesch: 56
cache: cache/cjfa-35347.pdf
txt: txt/cjfa-35347.txt
summary:
  As IGX is purely electronic trading platform for natural gas which is considered as barometer of the India’s progressive policy as it integrates the entire energy value chain from gas production.   There has been paradigm shift from traditional sources such as coal, oil, lignite, natural gas, hydro and atomic energy to non-convention- al and Renewable Energy resources such as wind power, solar system includ- ing waste of rural and household (Ahmad, 2019).


id: cjfa-33360
author: Singh, Simarjeet; Walia, Nidhi
title: TIME-SERIES AND CROSS-SECTIONAL MOMENTUM IN INDIAN STOCK MARKET
date: 2021-02-27
pages: 16
extension: .pdf
mime: application/pdf
words: 5813
sentence: 351
flesch: 61
cache: cache/cjfa-33360.pdf
txt: txt/cjfa-33360.txt
summary:
  To make time-series momentum returns directly comparable with cross-sectional momentum returns, we in- vest in 20% of total stocks. This table presents alphas of cross-sectional momentum returns regressed with time-series momen- tum returns and alphas of time-series momentum returns regressed with cross-sectional momentum returns.


id: cjfa-41545
author: Desai, Rajesh; Raval, Avani
title: EXAMINING THE RELATION BETWEEN MARKET VALUE AND CO2 EMISSION: STUDY OF INDIAN FIRMS
date: 2022-12-28
pages: 17
extension: .pdf
mime: application/pdf
words: 5286
sentence: 346
flesch: 54
cache: cache/cjfa-41545.pdf
txt: txt/cjfa-41545.txt
summary:
  Effect of COEffect of CO22 emission on firm value emission on firm value Present study is based on unbalanced panel data of CDP India firms that have disclosed CO2 data through responding CDP questionnaire. Copernican Journal of Finance & Accounting, 11(3), 9–25, http://dx.doi. org/10.12775/CJFA.2022.011 Rajesh Desai* Pandit Deendayal Energy University avani Raval** Institute of Management, Nirma University examining the Relation between maRket value anD co2 emission: stuDy of inDian fiRms Keywords: market value, CO2 emission, India, sustainability, emerging.


id: cjfa-41511
author: Bhattacharjee, Kaushik; Yadav, Neetu; Singh, Geeta
title: DOES MUTUAL FUND MANAGER’S ATTRIBUTES IMPACT FUND PERFORMANCE? EVIDENCE FROM INDIA
date: 2022-12-23
pages: 21
extension: .pdf
mime: application/pdf
words: 7273
sentence: 425
flesch: 56
cache: cache/cjfa-41511.pdf
txt: txt/cjfa-41511.txt
summary:
  Similarly, the Q- code 3 represents fund manager is a Bachelor of Technology (B.Tech), and Master of Business Administration. Similarly, the Q-code 3 represents fund manager is a Bachelor of Technology (B.Tech), and Master of Business Administration.


id: cjfa-41509
author: .
title: FOR AUTHORS
date: 2022-12-23
pages: 4
extension: .pdf
mime: application/pdf
words: 1186
sentence: 34
flesch: 27
cache: cache/cjfa-41509.pdf
txt: txt/cjfa-41509.txt
summary:
  for authors Peer Review ProcessPeer Review Process The procedures governing the review process of articles submitted for publica- tion in the Copernican Journal of Finance & Accounting meets the guidelines of the Announcement of the Ministry of Science and Higher Education from 2 June 2015 on the criteria and evaluation of scientific journals. The jour- nal’s ethical principles are based on Code of Conduct and Best Practice Guide- lines for Journal Editors edited by Committee on Publication Ethics: https:// publicationethics.org/. Editorial Office Copernican Journal of Finance & Accounting ul.


id: cjfa-28101
author: Oke, Lukman Adebayo; Saheed, Daud Omotosho; Quadri, Yusuf Olamilekan
date: 2019-12-03
pages: 20
extension: .pdf
mime: application/pdf
words: 8252
sentence: 447
flesch: 52
cache: cache/cjfa-28101.pdf
txt: txt/cjfa-28101.txt
title:
  AN EMPIRICAL ANALYSIS OF CORPORATE CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE OF LISTED CONGLOMERATES IN NIGERIA

summary:
  Abstract: The relationship between capital structure and firms’ financial performance has attracted the attention of many researchers both locally and globally. Against this backdrop, the study investi- gated the impact of capital structure on the financial performance of listed conglome- rates in Nigerian using descriptive statistics, pairwise correlation and panel data re- gression technique to analyze the secondary data extracted from the annual reports and accounts of the six (6) selected conglomerates for the period 2008 to 2017.


id: cjfa-4711
author: Nowak, Kamil
title: Advanced Private Banking in Terms of Ecology
date: 2014-11-21
pages: 20
extension: .pdf
mime: application/pdf
words: 5000
sentence: 260
flesch: 46
cache: cache/cjfa-4711.pdf
txt: txt/cjfa-4711.txt
summary:
  Paper looks into sustainable investing through private banking sector. The involvement of private banking sector in the protection of the environment The involvement of financial institutions in the environmental protection can be observed directly in the business activity or in projects not directly connec- ted with it.


id: cjfa-45206
author: Geeta Singh; Kaushik Bhattacharjee; Srikanth Potharla
date: 2023-07-19
pages: 20
extension: .pdf
mime: application/pdf
words: 6267
sentence: 341
flesch: 55
cache: cache/cjfa-45206.pdf
txt: txt/cjfa-45206.txt
title:
  A LITERATURE SURVEY AND BIBLIOMETRIC ANALYSIS OF THE IMPACT OF CONTROLLING SHAREHOLDERS ON DIVIDEND POLICY

summary:
  http://dx.doi.org/10.12775/CJFA.2022.025 Geeta sinGh* ICFAI Business School kaushik bhattacharjee** ICFAI Business School srikanth potharla*** ICFAI Business School a literature survey and bibliometric analysis of the impact of controllinG shareholders on dividend policy Keywords: dividend policy, controlling shareholders, agency problem, signalling, bib- liometric analysis. We examine the literature on the linear and http://dx.doi.org/10.12775/CJFA.2022.025 Geeta Singh, Kaushik Bhattacharjee, Srikanth Potharla184184 non-linear association between the equity holding of the controlling shareholders and dividend policy.


id: cjfa-33342
author: Bidias-Menik, Hans Patrick; Tonmo, Simplice Gaël
title: INTEREST RATE PREDICTABILITY IN SOME SELECTED AFRICAN COUNTRIES
date: 2021-02-27
pages: 16
extension: .pdf
mime: application/pdf
words: 15973
sentence: 561
flesch: 64
cache: cache/cjfa-33342.pdf
txt: txt/cjfa-33342.txt
summary:
  He derived three models from these term premi- um as follows: 1 𝑘𝑘 � (𝐸𝐸� 𝑟𝑟���� (�) − 𝑟𝑟� (�)) ��� ��� = ∝ + 𝛽𝛽�𝑅𝑅�(�) − 𝑟𝑟�(�)� + 𝜀𝜀���, 𝑤𝑤𝑤𝑤𝑤𝑤𝑤 𝑤 𝑤 𝑤𝑤 𝑤 𝑤𝑤 (𝑤) 𝐸𝐸� 𝑟𝑟��� (�) − 𝑟𝑟�(�) = 𝛼𝛼 + 𝛽𝛽�𝑓𝑓� (𝑘𝑘, 𝑘𝑘 + 𝑤𝑤) − 𝑟𝑟�(�)� + 𝜀𝜀����� (6) 𝐸𝐸� 𝑅𝑅��� (���) − 𝑅𝑅�(�) = 𝛼𝛼 + 𝛽𝛽 𝑤𝑤 𝑤𝑤 − 𝑤𝑤 �𝑅𝑅� (�) − 𝑟𝑟�(�)� + 𝜀𝜀��� (7) Where 𝐸𝐸� 𝑟𝑟���� (�) , 𝐸𝐸� 𝑟𝑟��� (�) and 𝐸𝐸� 𝑅𝑅��� (���) are the rational expected rates, 𝑓𝑓� (𝑘𝑘, 𝑘𝑘 + 𝑤𝑤) is the implicit forward rate in the current term structure, 𝑅𝑅�(�)and 𝑟𝑟�(�) are respectively the current long term (n period) and short term (m period) rate, with k=n/m, 𝜀𝜀 is a with noise. ��� ��� = ∝ + 𝛽𝛽�𝑅𝑅�(�) − 𝑟𝑟�(�)� + 𝜀𝜀���, 𝑤𝑤𝑤𝑤𝑤𝑤𝑤 𝑤 𝑤 𝑤𝑤 𝑤 𝑤𝑤 (𝑤) 𝐸𝐸� 𝑟𝑟��� (�) − 𝑟𝑟�(�) = 𝛼𝛼 + 𝛽𝛽�𝑓𝑓� (𝑘𝑘, 𝑘𝑘 + 𝑤𝑤) − 𝑟𝑟�(�)� + 𝜀𝜀����� (6) 𝐸𝐸� 𝑅𝑅��� (���) − 𝑅𝑅�(�) = 𝛼𝛼 + 𝛽𝛽 𝑤𝑤 𝑤𝑤


id: cjfa-35439
author: Prasetya Margono, Ferdy; Gantino, Rilla
date: 2021-12-12
pages: 17
extension: .pdf
mime: application/pdf
words: 5917
sentence: 333
flesch: 60
cache: cache/cjfa-35439.pdf
txt: txt/cjfa-35439.txt
title:
  THE INFLUENCE OF FIRM SIZE, LEVERAGE, PROFITABILITY, AND DIVIDEND POLICY ON FIRM VALUE OF COMPANIES IN INDONESIA STOCK EXCHANGE

summary:
  According to Hirdinis (2019), company size has a negativeaand significant impact to company value. Based on the definition over, it can be resumed that the first hypothesis is: H1: There is an impact of company size, leverage, profitability, and dividend policy simultaneously on company value.


id: cjfa-4708
author: Dziawgo, Leszek
title: Greening financial market
date: 2014-10-21
pages: 16
extension: .pdf
mime: application/pdf
words: 5183
sentence: 268
flesch: 40
cache: cache/cjfa-4708.pdf
txt: txt/cjfa-4708.txt
summary:
  Abstract: The idea of Corporate Social Responsibility is one of the most inspiring ideas in modern business, also even in financial business. The growing and diversified ecological engagement of different financial institutions could be even called ecological evolution of financial business.


id: cjfa-4714
author: Piotrowski, Dariusz
title: The financial aspect of intergenerational solidarity from the point of view of the senior
date: 2014-11-21
pages: 16
extension: .pdf
mime: application/pdf
words: 4910
sentence: 219
flesch: 49
cache: cache/cjfa-4714.pdf
txt: txt/cjfa-4714.txt
summary:
  The first one, concerning burdening the young generation with the liabilities of the older generation, was verified with the use of questions regarding the defini- tion, understanding of the notion of financial intergenerational solidarity and the scale of financial burdens passed on to the younger generation. Jako cel uzupełnia- jący przyjęto natomiast poznanie poglądów seniorów na temat potrzeby i kierunków reform finansów publicznych Polski, w szczególności w zakresie świadczeń emerytal- nych oraz zdrowotnych.


id: cjfa-20695
author: Jakubowska, Marta
title: TRADIOTIONAL FISCAL DEVICES IN POLNAD AND THE CONCEPT OF THEIR MODERNIZATION
date: 2019-06-27
pages: 14
extension: .pdf
mime: application/pdf
words: 6260
sentence: 290
flesch: 55
cache: cache/cjfa-20695.pdf
txt: txt/cjfa-20695.txt
summary:
  The professions which only recently joined the group of those obliged to have a cash register include e.g. doctors and dentists who, as a result of the extension of this obliga- tion from the year 2015, must keep records by means of cash register devices regardless of the generated turnover. Ultimately, the number of cash register devices is 1.2 million, and the rest of the devices in operation are HoReCa devices (“specialised cash registers”, touch terminals, e.g. in restaurants) with a central system (Związek Banków Polskich, 2016).


id: cjfa-38788
title: BOARD ETHNICITY AND SUSTAINABILITY REPORTING
date: 2022-06-20
pages: 19
extension: .pdf
mime: application/pdf
words: 5971
sentence: 335
flesch: 53
cache: cache/cjfa-38788.pdf
txt: txt/cjfa-38788.txt
author:
  Osayantin Aifuwa, Hope; Kamaldeen Usman, Muhammed; Lawal Subair, Muhammed; Temidayo Philip, Gideon; Hussien, Kerimu

summary:
  The average number of board members was about 14 di- rectors, while the average size of the banks studied stood at N9.286695 with a minimum and maximum value of N8,882,551 and N9,675,762, respectively. boArd ethnicity And sustAinAbility rePorting 19 Table 3. Previous literature has investigat- ed the impact of board members ethnicity on financial performance of firms (see, Ilaboya & Ashafoke, 2017; Ilogho, 2017; Omoye & Eriki, 2013).


id: cjfa-41519
author: Nasreen, Taslima; Baker, Ron
title: CANADIAN GOVERNMENT ACCOUNTING: A SYSTEMATIC REVIEW
date: 2022-12-23
pages: 27
extension: .pdf
mime: application/pdf
words: 9418
sentence: 509
flesch: 39
cache: cache/cjfa-41519.pdf
txt: txt/cjfa-41519.txt
summary:
  The scope and impact of government accounting are very pervasive because they “affect not just how resources are produced and distributed in an econo- my, but [also] what is deemed organizationally and socially rational and valua- cAnAdiAn governMent Accounting: A systeMAtic review 7373 ble” (Cooper & Robson, 2006, p. 415). Coper- nican Journal of Finance & Accounting, 11(2), 71–97. http://dx.doi.org/10.12775/CJFA.2022.009 taslima nasreen* Gordon S. Lang School of Business and Economics at the University of Guelph ron baKer** Gordon S. Lang School of Business and Economics at the University of Guelph canadian Government accountinG: a sYstematic review Keywords: Canadian government accounting, financial accounting, managerial ac- counting, auditing, systematic review.


id: cjfa-3242
author: Sojak, Sławomir
title: Book-keeping in Mesopotamia in the Third and Second Millennium BC
date: 2013-12-01
pages: 22
extension: .pdf
mime: application/pdf
words: 6513
sentence: 325
flesch: 60
cache: cache/cjfa-3242.pdf
txt: txt/cjfa-3242.txt
summary:
  = 5/6 miny 8 1/3 śekli srebra przekazanego przez (giri3) – Lukalla, Lugal-kuzu i samego ensiego AS.4 rachunek rozliczeniowy Ur-Dumuzida, kupca – w aktywach: ensi dostawcą wełny sprzedanej – za srebro (ponad połowę całości aktywów)a) a) rachunek opiewa w aktywach na 6 5/6 miny 1 2/3szekla i 5 ziaren srebra, przy czym ze sprzedaży wełny dostarczo- nej przez ensiego uzyskano 3 5/6 miny 8 1/3 szekla Copernican Journal of Finance & Accounting e-ISSN 2300-3065 p-ISSN 2300-1240 Data wpłynięcia: 19.06.2013; data zaakceptowania: 09.12.2013. * Dane kontaktowe: sojak@umk.pl, Katedra Rachunkowości, Wydział Nauk Ekono- micznych i Zarządzania, Uniwersytet Mikołaja Kopernika, ul. Gagarina 13a, 87-100 Toruń, tel. 56 611 47 24. DOI: 10.12775/CJFA.2013.0222013, volume 2, issue 2 Sławomir Sojak* Uniwersytet Mikołaja Kopernika w Toruniu kSięgowość w mezopotamii w trzecim i drugim tySiącleciu przed chryStuSem Słowa kluczowe: Mezopotamia, księgowość, tabliczki gliniane, teksty klinowe, bilan- sowanie, podatek bala.


id: cjfa-4720
author: Zaremba, Adam; Żmudziński, Radosław
title: IPO Initial Underpricing Anomaly: the Election Gimmick Hypothesis
date: 2014-11-21
pages: 15
extension: .pdf
mime: application/pdf
words: 5839
sentence: 357
flesch: 63
cache: cache/cjfa-4720.pdf
txt: txt/cjfa-4720.txt
summary:
  Impact of explanatory variables on initial IPO returns Panel A: full sample. The IPOs of state owned companies offered to both institutional and individual investors.


id: cjfa-37578
author: Adish Kumar; Kapil Gupta
date: 2022-02-27
pages: 18
extension: .pdf
mime: application/pdf
words: 7775
sentence: 374
flesch: 70
cache: cache/cjfa-37578.pdf
txt: txt/cjfa-37578.txt
title:
  EXAMINING THE IMPACT OF STRUCTURAL BREAKS ON PRICE DISCOVERY EFFICIENCY: EVIDENCE FROM THE INDIAN EQUITY FUTURES MARKET

summary:
  During full Adish Kumar, Kapil Gupta80 sample period, it is observed that there is a significant bi-directional causality betwe- en cash and futures markets and cash market leads futures market in price discovery. On the contrary, Karmakar and Inani (2019) posit that cash market is domi- nant in price discovery because there are some indirect costs associated with futures market due to which informed trading occurs in cash market.


id: cjfa-4718
author: Ptak, Michał
title: Environmental charges levied on power plants
date: 2014-11-21
pages: 10
extension: .pdf
mime: application/pdf
words: 3429
sentence: 204
flesch: 60
cache: cache/cjfa-4718.pdf
txt: txt/cjfa-4718.txt
summary:
  Despite this, the rates of emission charges in Poland are still very low in comparison to taxes levied in Northern European countries (table 2)1. However, one can estimate the revenues from emission charges levied on energy sector taking data on emissions as a basis for calculation.


id: cjfa-7408
author: Kerlin, Jakub; Maksymiuk, Anna
title: Comparative analysis of the bail-in tool
date: 2015-08-26
pages: 11
extension: .pdf
mime: application/pdf
words: 4082
sentence: 155
flesch: 43
cache: cache/cjfa-7408.pdf
txt: txt/cjfa-7408.txt
summary:
  Goals of bail-in and its main principles Approach Aim of bail-in Cyprus – Maximize bail-inable amounts and minimize further capital needs – Avoid strategic defaults – Protect covered deposits – Minimize the possibility of intervention of deposit insurer European BRRD To restore entity’s ability to comply with the conditions to authorization and to continue to carry out the activities for which it is authorized and to sustain sufficient market confidence in the institution or entity FSB Achieving or helping to achieve continuity of essential functions IMF To achieve a prompt recapitalization and restructuring of the distressed institution COMPARATIVE ANALYSIS OF THE BAIL-IN TOOL 103 Approach Aim of bail-in United Kingdom Minimizing recourse to public funds and reducing risks to financial stability USA – Avoiding or mitigating serious adverse effects on the financial stability or economic conditions of the country – Facilitating the orderly liquidation of the financial company – Ensuring that unsecured creditors bear losses in accordance with the priority of claims – Ensuring that the management responsible for the failing financial company is removed S o u r c e : own elaboration based on an analysis of legal acts and reports of international insti- tutions.


id: cjfa-7411
author: Sá e Silva, Eduardo; Pereira, Adalmiro Andrade
title: Credit risk measures – a case of renewable energy companies
date: 2015-08-26
pages: 10
extension: .pdf
mime: application/pdf
words: 3302
sentence: 148
flesch: 51
cache: cache/cjfa-7411.pdf
txt: txt/cjfa-7411.txt
summary:
  The use of risk assessment models more sensitive to credit risk, allowing the determination of capital requirements more closely aligned with the potential economic loss that may occur in the bank’s assets; 2. More specifically, there is a need to develop tools to vali- date the systems used to generate the parameters (such as PD, LGD, EAD and ratings of perceived risk) that serve as starting points for the IRB approach for credit risk.


id: cjfa-45200
author: Nisarg A. Joshi
date: 2023-07-19
pages: 22
extension: .pdf
mime: application/pdf
words: 9906
sentence: 390
flesch: 62
cache: cache/cjfa-45200.pdf
txt: txt/cjfa-45200.txt
title:
  IMPACT OF COVID-19 ON PERFORMANCE ON INDIAN STOCK INDICES: A STUDY FOR NSE COMPOSITE AND SECTORAL INDICES

summary:
  Ahmar and Val (2020) studied the short-run impact of coronavirus on Spain stock market index and found that SutteARIMA was a better method to estimate the effect of Covid-19 on the index. Nifty 500 index and Nifty FMCG index showed insignificant positive relationship between COVID-19 and skewness.


id: cjfa-35473
author: Tiruneh, Dawit Tadesse
date: 2021-12-13
pages: 20
extension: .pdf
mime: application/pdf
words: 6258
sentence: 341
flesch: 46
cache: cache/cjfa-35473.pdf
txt: txt/cjfa-35473.txt
title:
  THE PERSPECTIVE OF CORPORATE GOVERNANCE ON THE INTERACTIONS OF INTERNAL AUDIT WITH MANAGMENT AND ITS IMPACT ON THE INTERNAL - EXTERNAL AUDIT LINKAGES

summary:
  Dawit taDesse tiruneh* GAMBY Medical and Business College the perspective of corporate governance on the interactions of internal auDit with ManageMent anD its iMpact on the internal – external auDit linkages Keywords: management, external audit, internal audit, corporate governance, inter- nal-external audit linkages, Ethiopia. 0.896 0.932 Senior management’s is aware of internal audit’s needs 0.795 Top management’s support positively moderates organizational independence towards the effec- tiveness of internal audits, audit professionalism towards internal audit activities and moderates the effect of the auditee’s perception towards. 0.808 External auditor’s reliance on internal audit is governed by the acceptance of internal audit recommendations by the management.


id: cjfa-7401
author: Bahçe, Abdullah Burhan; Gümüş, Öner
title: A Solution To Eradicate Jobless Growth: Meritocracy
date: 2015-08-25
pages: 17
extension: .pdf
mime: application/pdf
words: 5842
sentence: 372
flesch: 59
cache: cache/cjfa-7401.pdf
txt: txt/cjfa-7401.txt
summary:
  A SOLUTION TO ERADICATE JOBLESS GROWTH: MERITOCRACY Keywords: labor market, globalization, global financial crisis, jobless growth, merito- cracy, tax burden. In this study, the significance of meritocracy in eradication jobless growth will be emphasized and some examples related to develo- ping countries will be given, and from this perspective some proposals will be presen- ted to figure jobless growth problem out by creating a meritocratic system.


id: cjfa-41510
author: .
title: EDITORIAL PAGES
date: 2022-12-23
pages: 7
extension: .pdf
mime: application/pdf
words: 797
sentence: 40
flesch: 54
cache: cache/cjfa-41510.pdf
txt: txt/cjfa-41510.txt
summary:
  Spain Prof. Nirundon Tapachai, Kasetsart University, Thailand Prof. Waldemar Tarczyński, Szczecin University, Poland Prof. Gerard Olivar Tost, National University of Colombia, Colombia Prof. Yolanda Trujillo-Adria, Universitat Politècnica de València, Spain Prof. Jan Turyna, Warsaw University, Poland Prof. Joanna Wielgórska-Leszczyńska, Warsaw School of Economics, Poland table of contents Kaushik Bhattacharjee, Neetu Yadav, Geeta Singh Does Mutual Fund Manager’s Attributes Impact Fund Performance? UMK, mgr Anna Olewnik-Dejewska scientific council Prof. Mustafa Akan, Dogus University, Istanbul, Turkey Prof. Gordon Chang, National Taiwan University of Science and Technology, Taiwan Prof. Sandra Isabel Goncalves da Saude, Instituto Politecnico de Beja, Portugal Prof. Luis Otero González, Universidad de Santiago de Compostela, Spain Prof. Christiane Goodfellow, Jade Hochschule Wilhelmshaven, Germany Prof. Günter Hofbauer, Technische Hochschule Ingolstadt Business School, Ingolstadt, Germany Prof. Rytis Krušinskas, Kaunas University of Technology, Lithuania Prof. Monika Marcinkowska, University of Lodz, Poland Prof. Juan-Antonio Mondéjar-Jiménez, Universidad de Castilla-La Mancha, Spain Prof. David Naranjo-Gil, Universidad Pablo de Olavide, Sevilla, Spain Prof. Stanisław Owsiak, Cracow University of Economics, Poland Prof. Wiesława Przybylska-Kapuścińska, WSB University in Poznań, Poland Prof. Małgorzata Zaleska, Warsaw School of Economics, Poland S t a t


id: cjfa-34404
author: Vijayakumar, A.N.
title: RELATIVITY OF INDIAN STOCK MARKET WITH EXCHANGE RATE, GOLD AND CRUDE OIL
date: 2021-06-11
pages: 18
extension: .pdf
mime: application/pdf
words: 9339
sentence: 538
flesch: 59
cache: cache/cjfa-34404.pdf
txt: txt/cjfa-34404.txt
summary:
  This study with cau- sal research method using 25 years of data administered Johansen co-integration and Vector Error Correction Model to explore the relative impact of exchange rate, crude oil and gold on Indian stock market. The findings shall facilitate in understanding the impact of f luctuations and investment decisions to benefit from Indian stock market.


id: cjfa-7415
author: ., .
title: For Authors
date: 2015-08-26
pages: 4
extension: .pdf
mime: application/pdf
words: 1046
sentence: 30
flesch: 26
cache: cache/cjfa-7415.pdf
txt: txt/cjfa-7415.txt
summary:
  CJFA_1_2015_przed_drukiem.pdf FOR AUTHORS The procedures governing the review process of articles submitted for publi- cation in the Copernican Journal of Finance & Accounting meets the guideli- nes of the Announcement of the Ministry of Science and Higher Education from 29 May 2013 on the criteria and evaluation of scientific journals. Articles submitted for publication should be original and not published any- where before and should not be the subject of any qualification procedure for publication in any other journal of any other publisher.


id: cjfa-7405
author: Jaworek, Małgorzata; Kuzel, Marcin
title: Transnational Corporations in the World Economy: Formation, Development and Present Position
date: 2015-08-25
pages: 16
extension: .pdf
mime: application/pdf
words: 4743
sentence: 194
flesch: 50
cache: cache/cjfa-7405.pdf
txt: txt/cjfa-7405.txt
summary:
  Transnational Corporations in the World Economy: Formation, De- velopment and Present Position. http:// dx.doi.org/10.12775/CJFA.2015.004 * Nicolaus Copernicus University MARCIN KUZEL** Nicolaus Copernicus University TRANSNATIONAL CORPORATIONS IN THE WORLD ECONOMY: FORMATION, DEVELOPMENT AND PRESENT POSITION Keywords: transnational corporations (TNCs), multinational firms, international busi- ness, foreign direct investment (FDI), global economy.


id: cjfa-45177
author: Wulli Faustin Djoufouet; Thierry Messie Pondie
title: IMPACTS OF FINTECH ON FINANCIAL INCLUSION: THE CASE OF SUB-SAHARAN AFRICA
date: 2023-07-19
pages: 20
extension: .pdf
mime: application/pdf
words: 9528
sentence: 487
flesch: 65
cache: cache/cjfa-45177.pdf
txt: txt/cjfa-45177.txt
summary:
  org/10.12775/CJFA.2022.019 Wulli faustin djoufouet* University of Bamenda thierry messie pondie** University of Dschang impacts of fintech on financial inclusion: the case of sub-saharan africa Keywords: FinTech, financial inclusion, Lewbel 2SLS. In fact, financial inclusion is the provision of low-cost finan- cial services to middle-income people who are disadvantaged by the tradition- al financial system (Ozili, 2018).


id: cjfa-37581
author: Rihab Ben Slimen; Fethi Belhaj; Manel Hadriche
date: 2022-02-27
pages: 20
extension: .pdf
mime: application/pdf
words: 7162
sentence: 379
flesch: 56
cache: cache/cjfa-37581.pdf
txt: txt/cjfa-37581.txt
title:
  BANKING SHORT- AND LONG-TERM STABILITY: A COMPARATIVE STUDY BETWEEN ISLAMIC AND CONVENTIONAL BANKS IN GCC COUNTRIES

summary:
  In the continuity of the previous works highlighting that islamic banks are more stable than conventional ones, this study aims to present the evidence that Islamic banks contribute positively to the financial stability of the banking sector in the short and long terms. Youssef (2017) ex- amined the stability of Islamic and conventional banks during and after the re- cent global crisis, while determining its impact on bank stability.


id: cjfa-38805
author: Olalekan Iredele, Oluwamayowa; Babatunde Adeyeye, Gbadegesin; Babatunde Owoyomi, Ebenezer
date: 2022-06-20
pages: 18
extension: .pdf
mime: application/pdf
words: 6503
sentence: 306
flesch: 46
cache: cache/cjfa-38805.pdf
txt: txt/cjfa-38805.txt
title:
  CREATIVE ACCOUNTING AND SHAREHOLDERS WEALTH MAXIMIZATION IN LISTED CONSUMER GOODS COMPANIES IN NIGERIA

summary:
  Branka, Ivana and Ivo (2018) opined that creative accounting is applied with the motive creAtive Accounting http://dx.doi.org/10.12775/CJFA.2022.003 oluwaMayowa olaleKan iredele* University of Lagos GbadeGesin babatunde adeyeye** University of Lagos ebenezer babatunde owoyoMi*** PricewaterhouseCoopers, Lagos creative accountinG and sHareHolders wealtH MaxiMization in listed consuMer Goods coMpanies in niGeria Keywords: creative accounting, shareholders’ wealth, Nigerian Stock Exchange.


id: cjfa-35356
author: Saheed, Daud Omotosho; Ajibola, Ibrahim Majeed; Adedoyin, Lukman
title: EFFICACY OF AUDIT FEE ON AUDIT QAULITY OF SELECTED PHARMACEUTICAL FIRMS IN NIGERIA
date: 2021-12-11
pages: 14
extension: .pdf
mime: application/pdf
words: 5460
sentence: 266
flesch: 51
cache: cache/cjfa-35356.pdf
txt: txt/cjfa-35356.txt
summary:
  http://dx.doi.org/10.12775/CJFA.2021.003 DauD omotosHo saHeeD* Kwara State University ibraHim majeeD ajibola** Kwara State University lukman aDeDoyin*** Federal Polytechnic Offa efficacy of auDit fee on auDit quality of selecteD PHarmaceutical firms in nigeria Keywords: audit fee, audit quality, audit report lag, mandatory auditor rotation. Model Specification This study was modelled according to the accrual quality model of Fuad (2012) which was modified by Bolajoko (2015) and Onaolapo, Ajulo and Onifade (2017) but specifically, this study adapted the model of Onaolapo, Ajulo and Onifade (2017) which studied the effect of audit Fees on audit quality a selected Cement Manufacturing Companies in Nigeria as a sample size.


id: cjfa-37576
author: Renu Isidore; C. Joe Arun
date: 2022-02-27
pages: 21
extension: .pdf
mime: application/pdf
words: 6658
sentence: 465
flesch: 57
cache: cache/cjfa-37576.pdf
txt: txt/cjfa-37576.txt
title:
  RISK PROFILING OF SECONDARY EQUITY INVESTORS FROM THE CHENNAI CITY OF INDIA BASED ON THE BIG FIVE PERSONALITY MODEL

summary:
  With respect to conscientiousness, the respondents with low risk have the highest mean and those with high risk have the lowest mean (table 2). With respect to conscientiousness, the respondents with low risk have the highest mean and those with high risk have the lowest mean (table 4).


id: cjfa-41564
author: Zhubikenov, Adil
title: KAZAKHSTAN AND ITS INVESTMENT DEVELOPMENT PATH
date: 2022-12-28
pages: 13
extension: .pdf
mime: application/pdf
words: 5012
sentence: 320
flesch: 55
cache: cache/cjfa-41564.pdf
txt: txt/cjfa-41564.txt
summary:
  Copernican Journal of Finance & Accounting, 11(3), 85–97. http://dx.doi.org/10.12775/CJFA.2022.015 aDil zhubikenov Nicolaus Copernicus University kazakhstan anD its investment Development path Keywords: foreign direct investment, investment development path, Kazakhstan, net outward income. This article attempts to explore the theory of investment development path (IDP according to Dunnings’s theory) of Kazakhstan which economy was considered as transitional, and its key component, the net external investment position, the starting point for data analysis is the beginning of Kazakhstan’s transition to the market system in 1991.


id: cjfa-45164
author: Gbenga Festus Babarinde; Bashir Ahmad Daneji; Mamoud Abdul Jalloh; Tajudeen Idera Abdulmajeed
title: FINANCIAL INCLUSION IMPLICATIONS ON THE LIQUIDITY OF THE NIGERIAN CAPITAL MARKET
date: 2023-07-19
pages: 18
extension: .pdf
mime: application/pdf
words: 10562
sentence: 401
flesch: 48
cache: cache/cjfa-45164.pdf
txt: txt/cjfa-45164.txt
summary:
  finanCial inClusion imPliCations on thE liquidity… 1515 Research methodology and research processResearch methodology and research process Research Design and Data DescriptionResearch Design and Data Description This study’s aim is to determine the implications of financial inclusion on stock market liquidity in Nigeria based on ex-post facto research design. finanCial inClusion imPliCations on thE liquidity… 1919 Theoretically, each of the indicators of financial inclusion, credit penetra- tion, bank penetration and deposit penetration, is expected to have significant relationship with liquidity of the capital market in Nigeria.


id: cjfa-7416
author: ., .
title: Editorial Pages
date: 2015-08-26
pages: 6
extension: .pdf
mime: application/pdf
words: 513
sentence: 42
flesch: 67
cache: cache/cjfa-7416.pdf
txt: txt/cjfa-7416.txt
summary:
  Jan Turyna, Uniwersytet Warszawski, Warsaw University, Poland Poland Dr Tomáš Heryán, Silesian University, School of Business Administration, Czech Republic C o v e r D e i t o r : dr hab.


id: cjfa-4709
author: Kirillova, Nadezda
date: 2014-11-21
pages: 12
extension: .pdf
mime: application/pdf
words: 3359
sentence: 132
flesch: 35
cache: cache/cjfa-4709.pdf
txt: txt/cjfa-4709.txt
title:
  Regulation of financial condition insurers in the Russian Federation and assessment the insurers by insured

summary:
  The first part is related to characteristic the basic regulatory requirements for the financial condition of insurance companies in Russia. It contains a brief descrip- tion of idea comprehensive analysis of the insurance company consumers of in- surance services, draws conclusions on the adequacy of the legal requirements Nadezda Kirillova82 for the financial condition of insurance companies.


id: cjfa-37571
author: .
title: EDITORIAL PAGES
date: 2022-02-27
pages: 8
extension: .pdf
mime: application/pdf
words: 898
sentence: 39
flesch: 50
cache: cache/cjfa-37571.pdf
txt: txt/cjfa-37571.txt
summary:
  Spain Prof. Nirundon Tapachai, Kasetsart University, Thailand Prof. Waldemar Tarczyński, Szczecin University, Poland Prof. Gerard Olivar Tost, National University of Colombia, Colombia Prof. Yolanda Trujillo-Adria, Universitat Politècnica de València, Spain Prof. Jan Turyna, Warsaw University, Poland Prof. Joanna Wielgórska-Leszczyńska, Warsaw School of Economics, Poland table of contents Md Ali Ashraf The Impact of Mobile Financial Services on the Usage Dimension of Financial Inclusion: an Empirical Study from Bangladesh ................................................................ 9 Simona Činčalová, Veronika Toporová Model of Psychological Micro Foundations of CSR in Czech Brewery ........................ 27 Renu Isidore, C. Joe Arun Risk Profiling of Secondary Equity Investors from the Chennai City of India Based on the Big Five Personality Model ..................................................................................... 45 Patrycja Konieczna Local Currencies Supporting the Implementation of the Concept of Sustainable Development in Europe ..................................................................................................... UMK, mgr Anna Olewnik-Dejewska scientific council Prof. Mustafa Akan, Dogus University, Istanbul, Turkey Prof. Gordon Chang, National Taiwan University of Science and Technology, Taiwan Prof. Sandra Isabel Goncalves da Saude, Instituto Politecnico de Beja, Portugal Prof. Luis Otero González, Universidad de Santiago de Compostela, Spain Prof. Christiane Goodfellow, Jade Hochschule Wilhelmshaven, Germany Prof. Günter Hofbauer, Technische Hochschule Ingolstadt Business School, Ingolstadt, Germany Prof. Elena Kireeva, Russian Presidential Academy of National Economy and Public Administration, Russia Prof. Rytis Krušinskas, Kaunas University of Technology, Lithuania Prof. Monika Marcinkowska, University of Lodz, Poland Prof. Juan-Antonio Mondéjar-Jiménez, Universidad de Castilla – La Mancha, Spain Prof. David Naranjo-Gil, Universidad Pablo de Olavide, Sevilla, Spain Prof. Stanisław Owsiak, Cracow University of Economics, Poland Prof. Wiesława Przybylska-Kapuścińska, WSB University in Poznań, Poland Prof. Małgorzata Zaleska, Warsaw School of Economics, Poland S t a t


id: cjfa-41546
author: Mani, R.; Thiyagarajan, S.; Azhaguraja, N.; Janakiraman, S.
title: USERS’ ENGAGEMENT IN BANKING ACTIVITIES ON SOCIAL MEDIA: A STUDY WITH REFERENCE TO FACEBOOK
date: 2022-12-28
pages: 22
extension: .pdf
mime: application/pdf
words: 7378
sentence: 596
flesch: 69
cache: cache/cjfa-41546.pdf
txt: txt/cjfa-41546.txt
summary:
  An event study analysis was carried out for a period from 7 to 90 days to see the difference in likes for bank posts on the Facebook. An event study analysis was carried out for a period of 7 to 90 days to see the difference in comments for bank posts on Facebook.


id: cjfa-8196
author: Ciechan-Kujawa, Marlena
date: 2015-12-17
pages: 14
extension: .pdf
mime: application/pdf
words: 4775
sentence: 196
flesch: 40
cache: cache/cjfa-8196.pdf
txt: txt/cjfa-8196.txt
title:
  Professional financial and accounting services in the light of European Union directives and the deregulation of professions in Poland – current status and research needs

summary:
  The differences in regulatory approaches generally result from a clear distinction between audit services and accounting services as well as from different perceptions of independence, quality and verification (Commission 2013, 18). Researchers explain the lack of significant observed changes in the strategy of service providers by high de- mand for accounting services currently delivered (Tabone, Baldacchino 2003; Chung, Narasimhan 2001) and by oligopolistic behaviours of audit firms, such as collusions or imitations (Moizer, Turley 1989).


id: cjfa-4715
author: Kasiewicz, Stanisław; Kurkliński, Lech
title: Problems of regulations for SME in Poland – institutional and cultural context
date: 2014-11-21
pages: 12
extension: .pdf
mime: application/pdf
words: 4568
sentence: 236
flesch: 44
cache: cache/cjfa-4715.pdf
txt: txt/cjfa-4715.txt
summary:
  Since the beginning of the transformation, the quality of Polish regulations have become the subject of many studies, discussions and growing concerns due to insufficient response of regulators to the criticisms articulated by sci- entists and practitioners. We can call this situation as: “the drift of economic regulation”.


id: cjfa-45208
author: Agnieszka Żołądkiewicz-Kuzioła
title: THE FINANCIAL EFFECTS OF THE FISCAL SOVEREIGNTY OF MUNICIPALITY REGARDING REAL ESTATE TAX
date: 2023-07-19
pages: 14
extension: .pdf
mime: application/pdf
words: 5750
sentence: 226
flesch: 51
cache: cache/cjfa-45208.pdf
txt: txt/cjfa-45208.txt
summary:
  Abstract: The aim of the article is to identify the differentiation of the financial effects of a municipality’s fiscal sovereignty in the field of real estate tax from the point of view of such criteria as the type of municipality (rural, urban, urban-rural and town with po- viat rights) and the type of fiscal sovereignty instrument (tax rates lower than the maxi- mum, reliefs and exemptions, redemption of tax arrears, payment in instalments, defer- ral of the payment date). On the other hand, the redemption of tax arrears was of the least importance in the decrease in real estate tax revenues.


id: cjfa-41512
author: A. Emeka-Nwokeji, Nkechi; Nangih, Efeeloo; O. Chiedu, Christian; N. Ekwunife, Ebele
date: 2022-12-23
pages: 19
extension: .pdf
mime: application/pdf
words: 7585
sentence: 381
flesch: 59
cache: cache/cjfa-41512.pdf
txt: txt/cjfa-41512.txt
title:
  REACTION OF SHARE PRICES TO DIVIDEND POLICY OF NON-FINANCIAL FIRMS IN NIGERIA: A PANEL DATA APPROACH

summary:
  Thus, Omilabua, Alao and Situ (2018) posit that dividend policy indicates established benchmarks and guidelines which underpins management’s de- cision regarding distributing Profit after Tax (PAT) to ordinary sharehold- ers. As a result, prospective investors can use dividend policy as a source of information before committing to an investment (Margono & Gantino, 2021).


id: cjfa-41544
author: .
title: EDITORIAL PAGES
date: 2022-12-28
pages: 7
extension: .pdf
mime: application/pdf
words: 774
sentence: 38
flesch: 55
cache: cache/cjfa-41544.pdf
txt: txt/cjfa-41544.txt
summary:
  Spain Prof. Nirundon Tapachai, Kasetsart University, Thailand Prof. Waldemar Tarczyński, Szczecin University, Poland Prof. Gerard Olivar Tost, National University of Colombia, Colombia Prof. Yolanda Trujillo-Adria, Universitat Politècnica de València, Spain Prof. Jan Turyna, Warsaw University, Poland Prof. Joanna Wielgórska-Leszczyńska, Warsaw School of Economics, Poland table of contents Rajesh Desai, Avani Raval Examining the Relation Between Market Value and CO2 Emission: Study of Indian Firms ............................................................................................................. 9 R. Mani, S. Thiyagarajan, N. Azhaguraja, S. Janakiraman Users’ Engagement in Banking Activities on Social Media: Turkey Prof. Gordon Chang, National Taiwan University of Science and Technology, Taiwan Prof. Sandra Isabel Goncalves da Saude, Instituto Politecnico de Beja, Portugal Prof. Luis Otero González, Universidad de Santiago de Compostela, Spain Prof. Christiane Goodfellow, Jade Hochschule Wilhelmshaven, Germany Prof. Günter Hofbauer, Technische Hochschule Ingolstadt Business School, Ingolstadt, Germany Prof. Rytis Krušinskas, Kaunas University of Technology, Lithuania Prof. Monika Marcinkowska, University of Lodz, Poland Prof. Juan-Antonio Mondéjar-Jiménez, Universidad de Castilla-La Mancha, Spain Prof. David Naranjo-Gil, Universidad Pablo de Olavide, Sevilla, Spain Prof. Stanisław Owsiak, Cracow University of Economics, Poland Prof. Wiesława Przybylska-Kapuścińska, WSB University in Poznań, Poland Prof. Małgorzata Zaleska, Warsaw School of Economics, Poland S t a t


id: cjfa-8192
author: Dziawgo, Leszek
title: Introduction
date: 2015-12-17
pages: 2
extension: .pdf
mime: application/pdf
words: 237
sentence: 14
flesch: 54
cache: cache/cjfa-8192.pdf
txt: txt/cjfa-8192.txt
summary:
  introduction Taking advantage of excellent opportunity – challenges still ahead The latest edition of ”Copernican Journal of Finance & Accounting” confirms our growing position in the world of the international science. More and more scientists from many countries have accepted our invitation for cooperation as Authors and Readers.


id: cjfa-7406
author: Karimov, Rovshan; Dargahov, Vugar
date: 2015-08-25
pages: 11
extension: .pdf
mime: application/pdf
words: 3473
sentence: 161
flesch: 47
cache: cache/cjfa-7406.pdf
txt: txt/cjfa-7406.txt
title:
  Study of profitability of organization of tourism routes (on the example of Sheki-Zagatala Economic Region of Azerbaijan)

summary:
  Due to this activity, based on corporative interests, tourism companies may gain additional income as well as agitate the Sheki-Zagatala as tourism region. Study of profitability of organization of tourism routes (on the example of Sheki-Zagatala Economic Region of Azerbaijan).


id: cjfa-35455
author: Tiruneh, Dawit Tadesse
title: EMPIRICAL EVIDENCE OF THE SUITABILITY OF IFRS FOR BANKING SECTOR IN SUB-SAHARAN AFRICAN COUNTRIES
date: 2021-12-12
pages: 17
extension: .pdf
mime: application/pdf
words: 5496
sentence: 277
flesch: 51
cache: cache/cjfa-35455.pdf
txt: txt/cjfa-35455.txt
summary:
  IFRS suitability This subsection examines about the proof of IFRS appropriateness for banking sector in Ethiopia depending on the view of banks financial directors, scholas- tics in the Accounting field and external auditors. The following research endeavors to acquire experiences into the benefits and detriments of IFRS execution in Ethiopian Banking sector depending on the view of banks financial directors, scholastics in accounting and external audi- tor.


id: cjfa-4721
author: Saúde, Sandra; Borralho, Carlos; Féria, Isidro; Lopes, Sandra
date: 2014-11-21
pages: 16
extension: .pdf
mime: application/pdf
words: 4572
sentence: 232
flesch: 51
cache: cache/cjfa-4721.pdf
txt: txt/cjfa-4721.txt
title:
  The impact of a Higher Education Institution on Socioeconomic Development – the Study Case of the Polytechnic Institute of Beja, Portugal

summary:
  This paper aims to ref lect on the role and impact of higher education on regional de- velopment, based on the reality of public higher education in Portugal and, more speci- fically, the case study of the Polytechnic Institute of Beja (IPBeja). Public higher education corresponds to about 1/3 of all the institutions, 15 of which belong to the university sub-system (14 uni- versities and 1 university institute).


id: cjfa-4712
author: Karmańska, Anna
date: 2014-11-21
pages: 18
extension: .pdf
mime: application/pdf
words: 6464
sentence: 295
flesch: 42
cache: cache/cjfa-4712.pdf
txt: txt/cjfa-4712.txt
title:
  The imperative of sustainable growth and reporting integration. The fourth era in the corporate reporting development

summary:
  Thus, this report is actually a combination of financial reporting and corporate social responsibility reporting. Combining the ideas of both organisations it may be said that a contempo- rary company within corporate activity reporting should: ■ focus on a chain of activities and processes thanks to which it creates va- lue; this is what the idea of integrated reporting should serve, and at the same time Anna Karmańska56 ■ it should present appropriate information about how the value creation goes hand in hand with the idea of sustainable growth, with the idea of social responsibility reporting serving this purpose.


id: cjfa-4719
author: Pyka, Anna; Błach, Joanna
date: 2014-11-21
pages: 14
extension: .pdf
mime: application/pdf
words: 4837
sentence: 213
flesch: 48
cache: cache/cjfa-4719.pdf
txt: txt/cjfa-4719.txt
title:
  Business-to-business platforms as a part of e-commerce – possibilities of practical use by Polish enterprises

summary:
  Abstract: There are plenty of e-commerce platforms operating domestically and inter- nationally. There are plenty of e-commerce platforms operating domestically and internationally.


id: cjfa-4707
author: Dziawgo, Leszek
title: Introduction
date: 2014-11-21
pages: 2
extension: .pdf
mime: application/pdf
words: 358
sentence: 25
flesch: 53
cache: cache/cjfa-4707.pdf
txt: txt/cjfa-4707.txt
summary:
  What is the reason? Looking for real reasons of this situation it seems it is the lack of Profession- alism and Ethics in modern Economy that creates fundamental problems of dis- functioning of economic system. IntroductIon Professionalism & Ethics Contemporary Economy requires both: Professionalism and Ethics.


id: cjfa-7412
author: Stępień, Konrad
date: 2015-08-26
pages: 15
extension: .pdf
mime: application/pdf
words: 4955
sentence: 166
flesch: 42
cache: cache/cjfa-7412.pdf
txt: txt/cjfa-7412.txt
title:
  Estimated values: the provisions and the write-downs of assets as tools to manipulate financial results of enterprises

summary:
  As a rule, the effect of the impairment loss is a cost, and therefore a write down of assets value. In accordance with the accounting practices, impairment losses may result : loss of asset value, valuation of assets according to specific parameters1.


id: cjfa-8199
author: Peršić, Milena; Bakija, Katarina; Vlašić, Dubravka
title: Framework for improving quality and comparability of non-financial reporting system
date: 2015-12-17
pages: 20
extension: .pdf
mime: application/pdf
words: 6347
sentence: 278
flesch: 33
cache: cache/cjfa-8199.pdf
txt: txt/cjfa-8199.txt
summary:
  Accounting information system as a source of sustainability information, should systematically respond to new sustainability management require- ments, and provide framework for benchmarking, and for evaluating how sus- tainability strategies are performed. In doing so the framework of EU and national strategic documents and policies, as well as the previous re- search in Croatian companies was respected.


id: cjfa-4716
author: ., .
title: Editorial pages
date: 2014-11-21
pages: 6
extension: .pdf
mime: application/pdf
words: 806
sentence: 51
flesch: 57
cache: cache/cjfa-4716.pdf
txt: txt/cjfa-4716.txt
summary:
  Jan Turyna, Uniwersytet Warszawski, Warsaw University, Poland Prof. dr hab. Waldemar Tarczyński, Uniwersytet Szczeciński, Szczecin University, Poland Prof. Titular Gerard Olivar Tost, National University of Colombia, Colombia Prof. Siniša Zarić, Ph.D., University of Belgrade, Serbia Prof. dr hab.


id: cjfa-7403
author: Çoban, Orhan; Üstündaĝ, Emıne; Çoban, Ayşe
date: 2015-08-25
pages: 18
extension: .pdf
mime: application/pdf
words: 5929
sentence: 277
flesch: 55
cache: cache/cjfa-7403.pdf
txt: txt/cjfa-7403.txt
title:
  The Structural Analysis Of Construction Sector Of Turkey And Its Effect On The Selected Macroeconomic Indicators

summary:
  When construction sector itself is excluded, in case that the demand to the products THE STRUCTURAL ANALYSIS OF CONSTRUCTION SECTOR… 39 of construction sector increases by 100 units, in the first nine sectors provid- ing the most input to the sector, a production increase of 57.61 units emerge (157.69 – 100.08). http://dx.doi.org/10.12775/CJFA.2015.002 ORHAN ÇOBAN* Selcuk University, Department of Economics ** Selcuk University, Department of Economics *** Selcuk University, Vocational School of Social Sciences THE STRUCTURAL ANALYSIS OF CONSTRUCTION SECTOR OF TURKEY AND ITS EFFECT ON THE SELECTED MACROECONOMIC INDICATORS Keywords: construction sector, economic indicators, Turkey.


id: cjfa-33343
author: Desai, Rajesh; Desai, Jay
date: 2021-02-27
pages: 21
extension: .pdf
mime: application/pdf
words: 7584
sentence: 507
flesch: 59
cache: cache/cjfa-33343.pdf
txt: txt/cjfa-33343.txt
title:
  MODERATING EFFECT OF FIRM SIZE ON CAPITAL STRUCTURE DETERMINANTS: EVIDENCE FROM INDIAN FOOD PROCESSING INDUSTRY

summary:
  Profitability PRFT is found to be a weak predictor of long-term borrowings but it has signif- icant negative impact on short term debt for the whole sample data. Rajesh Desai, Jay Desai62 It is, further, found that small size firms employ more debt with increasing profitability whereas medium and large size firms tend to reduce their debt levels with increasing profitability.


id: cjfa-8202
author: Sitorus, Tigor
date: 2015-12-17
pages: 18
extension: .pdf
mime: application/pdf
words: 5693
sentence: 330
flesch: 60
cache: cache/cjfa-8202.pdf
txt: txt/cjfa-8202.txt
title:
  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)

summary:
  The variable of this research is risk- weighted assets (RWA), more specifically every balance sheet assets and off- balance sheet that give the appropriate weight levels of credit risk inherent in every account. Credit Risk, Weighted Risk and Loan Exposure According to the Regulation of Bank of Indonesia No. 14/18/PBI/2012, cred- it risk is a risk due to the failure of the debtor and/or other party in fulfilling obligation to the bank.


id: cjfa-7387
author: Dziawgo, Leszek
title: Introduction
date: 2015-08-25
pages: 1
extension: .pdf
mime: application/pdf
words: 153
sentence: 9
flesch: 39
cache: cache/cjfa-7387.pdf
txt: txt/cjfa-7387.txt
summary:
  Society and Economy expect from us, that modern science will be more en- gaged in creating more human, but also economically effective better World. Meeting public expectations is exactly what our scientific challenge is.


id: cjfa-7409
author: Konovalova, Natalia; Zarembo, Julia
title: Imbalanced Liquidity Risk Management: Evidence from Latvian and Lithuanian Commercial Banks
date: 2015-08-26
pages: 22
extension: .pdf
mime: application/pdf
words: 7210
sentence: 312
flesch: 53
cache: cache/cjfa-7409.pdf
txt: txt/cjfa-7409.txt
summary:
  To achieve the aim of this research the following objectives are solved: to study theoretical aspects of commercial banks liquidity and to deter- mine the factors that inf luence it; to clarify the reasons for commercial banks liquidity problems; to make a comparative liquidity analysis between Latvian and Lithu- anian commercial banks; to ascertain the risk levels of an imbalanced liquidity; to study Basel III regarding the management of commercial banks’ liqu- idity; to work out some suggestions for „Lats” banks in Latvia and Lithuania that could increase efficiency of liquidity management. The short-term resource transfor- mation into the long-term assets threatens bank liquidity, and as a result, can lead to the bank insolvency.


id: cjfa-8193
author: Al-Hajieh, Heitham; AlNemer, Hashem; Rodgers, Timothy; Niklewski, Jacek
date: 2015-12-17
pages: 18
extension: .pdf
mime: application/pdf
words: 9700
sentence: 457
flesch: 61
cache: cache/cjfa-8193.pdf
txt: txt/cjfa-8193.txt
title:
  Forecasting the Jordanian stock index: modelling asymmetric volatility and distribution effects within a GARCH framework

summary:
  We have also identified from the literature that (i) no single GARCH mod- el specifications clearly outperforms other forms in all circumstances and (ii) evidence to suggest that the distribution of returns in emerging markets (like Jordan) can follow a number of possible forms and that these can interact with volatility models in different ways. We have also identified from the literature that (i) no single GARCH model specifications clearly outperforms other forms in all circumstances and (ii) evidence to suggest that the distribution of returns in emerging markets (like Jordan) can follow a number of possible forms and that these can interact with volatility models in different ways.


id: cjfa-45201
author: Urszula Król
title: A THEORETICAL ANALYSIS OF THE NEW POLISH INCOME TAX SYSTEM
date: 2023-07-19
pages: 17
extension: .pdf
mime: application/pdf
words: 7049
sentence: 269
flesch: 61
cache: cache/cjfa-45201.pdf
txt: txt/cjfa-45201.txt
summary:
  Tax amount calculation rules in Poland – progressive tax scale in 2021 Annual taxable income Tax amount calculation rules over up to PLN 85,528 17% of the tax base less the tax-decreasing amount PLN 85,528 PLN 14,539.76 + 32% of excess tax base above PLN 85,528 S o u r c e : Act of 26 July 1991 on personal income tax (consolidated text: Journal of Laws, 2021, No. 1128 as amended). S o u r c e : Act of 26 July 1991 on personal income tax (consolidated text: Journal of Laws, 2021, No. 1128 as amended).


id: cjfa-4710
author: Kalinowski, Marcin
title: Stock Exchanges Sustainability Support Assessment
date: 2014-11-21
pages: 12
extension: .pdf
mime: application/pdf
words: 4451
sentence: 260
flesch: 54
cache: cache/cjfa-4710.pdf
txt: txt/cjfa-4710.txt
summary:
  It helps to compare stock exchange sustainability support levels. Each category has been proposed as support variable assessing stock exchanges sustainability.


id: cjfa-45186
author: Danuta Dziawgo
title: CLASSIFICATION OF STAKEHOLDERS ACTIVISM AIMING TO INFLUENCE CORPORATE SOCIAL RESPONSIBILITY
date: 2023-07-19
pages: 17
extension: .pdf
mime: application/pdf
words: 5808
sentence: 367
flesch: 45
cache: cache/cjfa-45186.pdf
txt: txt/cjfa-45186.txt
summary:
  org/10.12775/CJFA.2022.020 danuta dziaWGo* Nicolaus Copernicus University in Toruń classification of stakeholders activism aiminG to influence corporate social responsibility Keywords: Corporate Social Responsibility, classification, theory, sustainable develop- ment, shareholder activism, consumer activism. On the other hand, consumers activism can be described as the active impact on company strat- egy and practices via consumer purchase power.


id: cjfa-35471
author: Akan, Mustafa; Konovalova, Natalia
title: OPTIMAL INCENTIVES FOR ECONOMIC GROWTH IN CENTRAL EUROPEAN COUNTRIES: A MICRO APPROACH
date: 2021-12-13
pages: 23
extension: .pdf
mime: application/pdf
words: 23501
sentence: 1116
flesch: 67
cache: cache/cjfa-35471.pdf
txt: txt/cjfa-35471.txt
summary:
  These two facts are good indications of the end of effectiveness of monetary (easy money, low interest rate) policies. This is an important result since it helps to explain why low interest rates are no longer effective to induce growth.


id: cjfa-45166
author: Hafida Nur Chofifah; Ani Wilujeng Suryani
title: KOREAN MUSIC AWARDS AND ABNORMAL STOCK RETURNS
date: 2023-07-19
pages: 17
extension: .pdf
mime: application/pdf
words: 6008
sentence: 441
flesch: 59
cache: cache/cjfa-45166.pdf
txt: txt/cjfa-45166.txt
summary:
  Therefore, the impact of award information on the occurrence of ARs in entertainment com- panies is important to study. Stock returns movements 2018 Figure 2.


id: cjfa-7407
author: Kasperowicz - Stępień, Alicja
title: The fiscal challenges of Polish integration with the euro area
date: 2015-08-26
pages: 14
extension: .pdf
mime: application/pdf
words: 3675
sentence: 156
flesch: 50
cache: cache/cjfa-7407.pdf
txt: txt/cjfa-7407.txt
summary:
  Improper design of fiscal rules, the politicization of their use and inade- quate identification of the national authorities with the European rules. 2010). The introduction of solutions to increase the role of fiscal rules in the fi- scal policy of the Member States, including solutions that aim to increase the identification of the authorities of the Member States with introdu- IV.


id: cjfa-38806
author: Kulshrestha, Preeti; Srivastava, Anubha
date: 2022-06-20
pages: 21
extension: .pdf
mime: application/pdf
words: 6949
sentence: 354
flesch: 60
cache: cache/cjfa-38806.pdf
txt: txt/cjfa-38806.txt
title:
  USE OF CAMEL RATING FRAMEWORK: A COMPARATIVE PERFORMANCE ANALYSIS OF SELECTED COMMERCIAL BANKS IN INDIA

summary:
  Results shown that private sector banks are better performers compare to Public sector bank. Amongst Public Sector banks Union bank has the highest average in terms of Assets uti- lization ratio followed by PNB and SBI.


id: cjfa-8197
author: Czerwonka, Monika
title: The exploration of disposition effect among business undergraduates in Poland
date: 2015-12-17
pages: 12
extension: .pdf
mime: application/pdf
words: 4347
sentence: 246
flesch: 54
cache: cache/cjfa-8197.pdf
txt: txt/cjfa-8197.txt
summary:
  The exploration of disposition effect among business undergraduates in Poland. Copernican Journal of Finance & Accounting, 4(2), 79–89. http://dx.doi.org/10.12775/ CJFA.2015.017 Monika Czerwonka* Institute of Finance, Warsaw School of Economics the exploration of disposition effeCt aMong business undergraduates in poland Keywords: behavioral finance, disposition effect, experimental study.


id: cjfa-41547
author: Ojuolape Gold, Nusirat; Osayantin Aifuwa, Hope
title: BOARD MEETING AND SUSTAINABILITY REPORTING OF BANKS IN NIGERIA
date: 2022-12-28
pages: 19
extension: .pdf
mime: application/pdf
words: 5991
sentence: 341
flesch: 48
cache: cache/cjfa-41547.pdf
txt: txt/cjfa-41547.txt
summary:
  http://dx.doi.org/10.12775/ CJFA.2022.013 nusiRat ojuolape golD Kwara State University hope osayantin aifuwa University of Benin boaRD meeting anD sustainability RepoRting of banks in nigeRia Keywords: board meeting, sustainability reporting, global reporting initiative, listed deposit money banks. Sustainability issues are also discussed in board meeting and policies are made to meet the need and request of stakeholders of organization (Baba & Abdul- manaf, 2017).


id: cjfa-4713
author: Janik, Bogna
title: Market and non-market factors influencing the development of green energy producers
date: 2014-11-21
pages: 12
extension: .pdf
mime: application/pdf
words: 4680
sentence: 195
flesch: 50
cache: cache/cjfa-4713.pdf
txt: txt/cjfa-4713.txt
summary:
  It turned out simultaneously, though welcomed with a slight disbelief by other researchers, that in the analyzed period: ‘other factors such as research and innovation policies, market-based energy policies, energy prices, and R&D expenditures did not play a significant role in enhancing renewable energy and bioenergy supply’. Copernican Journal of Finance & Accounting, 3(2), 25–36. http://dx.doi.org/10.12775/ CJFA.2014.015 Bogna Janik* Poznan School of Banking market and non-market factors influencing the development of green energy producers Keywords: green energy, green energy producers, property rights, renewable energy.


id: cjfa-7404
author: Fiedorczuk, Julita
title: Sustainable Development in Norway on the example of Government Pension Fund Global
date: 2015-08-25
pages: 10
extension: .pdf
mime: application/pdf
words: 3294
sentence: 168
flesch: 45
cache: cache/cjfa-7404.pdf
txt: txt/cjfa-7404.txt
summary:
  The Fund is a resilient executor and promot- er of sustainable development concept. ON THE EXAMPLE OF GOVERNMENT PENSION FUND GLOBAL Keywords: sustainable development, Global Government Pension Fund, Norway.


id: cjfa-41518
author: Karthigeyan, A.; Mariappan, V.; Mani, R.
date: 2022-12-23
pages: 19
extension: .pdf
mime: application/pdf
words: 6663
sentence: 348
flesch: 58
cache: cache/cjfa-41518.pdf
txt: txt/cjfa-41518.txt
title:
  RECAPITALIZATION AND ITS IMPACT ON BANK’S STABILITY, COMPETITIVENESS AND PROFITABILITY: EVIDENCE FROM INDIAN PSBs

summary:
  Moreover, the large capital infused banks have used the cap- ital for further lending which may also increase the credit risk but it is not in the case of small banks because they use the capital infusion for their further strengthening of bank capital. The reason may be Basel III implementation process started in India during 2013 and it ended in 2019 for further strengthening of bank capital and attaining global standards.


id: cjfa-7414
author: Świetla, Katarzyna
date: 2015-08-26
pages: 13
extension: .pdf
mime: application/pdf
words: 4070
sentence: 129
flesch: 33
cache: cache/cjfa-7414.pdf
txt: txt/cjfa-7414.txt
title:
  Risk in providing accounting services in the context of new regulations regarding liability insurance (OC) in Poland

summary:
  Among those present in Poland one should indicate, among others: BNP Paribas, which offers clearing and IT services, Brown Brothers Harrimann – corporate banking services, investment management, consulting on mergers and acquisitions, asset manage- ment, investment services, technical customer support, Euroclear – operational consulting in the field of after-sales services, HSBC – involved in the credit card services, customer service, financial operations, debt management, HR services, and payment support, State Street offers investment fund accounting, valuation of business as- sets (including securities), valuation of index funds and other derivative instruments, investment analysis, funds maintenance, operations support, risk analysis, and HR services; IT services: software development, quality control, production support, systems analysis and IT risk analysis, sales customer support for Bank Pekao S.A (ABSL 2013a, ABSL 2013b, The area of operation of these entities and their global offer is a derivative of reducing the barriers to international trade in accounting services (White 2001). Risk in the operation of accounting firms Type of risk Factors determining threats Market unmatched service offer to customer expectations, too few customers, an increase in the number of accounting firms due to the deregulation of bookkeeping services, Operational human error, incorrect operating system, poor work organization, improper distribution of tasks, ignorance of the laws, ignorance of customer expectations Reputation errors in customer service, lack of timeliness, ignorance of new regulations, lack of ethics, Legal conducting activities beyond the framework of existing legislation, legislative risk, the risk of an erroneous interpretation, risk of litigation, Credit force majeure, natural disasters, loss of customers, inadequate investments, economic crisis, Tax ignorance of the laws and the interpretation of tax regulations by the accountant, mal- functioning computer programs, erroneous preparation of tax return forms, Customer insolvency customer – or customer group – resignation from services without payment, Employee cost hiring incompetent employees, too many employees, 180 Type of risk Factors determining threats Penal and fiscal liabili- ty, collective entity obligation to pay penalties and reparations in the event of error being the fault of the accounting firm, Liquidity.


id: cjfa-37582
author: Dominik Tschinkl; Nathalie Weikert; Dirk Kiesewetter
title: THE IMPACT OF TAXES ON INDIVIDUAL LONG-TERM SAVINGS DECISION
date: 2022-02-27
pages: 21
extension: .pdf
mime: application/pdf
words: 12779
sentence: 627
flesch: 58
cache: cache/cjfa-37582.pdf
txt: txt/cjfa-37582.txt
summary:
  This may be due to the fact that the differences between the possible net payouts were not large enough as the maximum difference in net yield between the three net-equiva- lent treatments (No Tax, Immediate Taxation and Deferred Taxation) and the In- come Tax treatment is 20 percentage points, which equals a difference in the the imPAct of tAxes on individuAl long-term sAvings decision 175 net payout of 30 CU18 or three euros. (1 − 𝑠𝑠𝑖 = 𝑍𝑍 �� 1 − 𝑠𝑠 ∙ (1 + 𝑖𝑖𝑖 ∙ (1 − 𝑠𝑠𝑖 = 𝑆𝑆�� Pa yo ut a ft er ta xa tio n is eq ui va le nt to th e pa yo ut in tr ea tm en t N T Investment and return on investment are tax free Taxation of late payout at tax rate 𝑠𝑠 BT Taxation of immediate payout at tax rate 𝑠𝑠 𝑍𝑍�� = 𝑍𝑍 �� 1 − 𝑠𝑠 𝑆𝑆�� = 𝑍𝑍�� ∙ (1 − 𝑠𝑠𝑖 ∙ (1 + 𝑖𝑖𝑖 = 𝑍𝑍 �� 1 − 𝑠𝑠 ∙ (1 − 𝑠𝑠𝑖 ∙ (1 + 𝑖𝑖𝑖 = 𝑆𝑆�� Pa yo ut a ft er ta xa tio n is eq ui va le nt to th e pa yo ut in tr ea tm en t N T Taxation of invested amount at tax rate 𝑠𝑠 Payout and yield are tax free IT Taxation of immediate payout at tax rate 𝑠𝑠 𝑍𝑍�� = 𝑍𝑍 �� 1 − 𝑠𝑠 𝑆𝑆�� = 𝑍𝑍�� ∙ (1 − 𝑠𝑠𝑖 ∙ (1 + 𝑖𝑖�𝑖 = 𝑍𝑍 �� 1 − 𝑠𝑠 ∙ (1 − 𝑠𝑠𝑖 ∙ (1 + 𝑖𝑖�𝑖 < 𝑆𝑆�� Pa yo ut b ef or e ta xa tio n is e qu iv al en t t o th e pa yo ut in tr ea tm en t N T Taxation of invested amount & yield at tax rate 𝑠𝑠 Payout is tax free Source: own representation.


id: cjfa-8200
author: Procházka, David
title: Lobbying on the IASB Standards: An analysis of the Lobbyists’ Behaviour over Period 2006–2014
date: 2015-12-17
pages: 16
extension: .pdf
mime: application/pdf
words: 5135
sentence: 267
flesch: 51
cache: cache/cjfa-8200.pdf
txt: txt/cjfa-8200.txt
summary:
  The re- sults show that the IASB inclines to succumb to the pressure of lobbying parties if the lobbying is quite massive (in terms of number comment letters submit- ted) in relation to other projects. Total descriptive statistics for all projects are also partitioned into two sub- groups: major projects (based on data from Tab. 1 – Tab. 3) and minor amend- ments to existing projects (based on data from Tab. 4).


id: cjfa-7410
title: The analysis of the capacity of the selected measures of decision-making models in companies
date: 2015-08-26
pages: 15
extension: .pdf
mime: application/pdf
words: 5133
sentence: 199
flesch: 47
cache: cache/cjfa-7410.pdf
txt: txt/cjfa-7410.txt
author:
  Kościelniak, Helena; Skowron-Grabowska, Beata; Łęgowik-Świącik, Sylwia; Łęgowik-Małolepsza, Małgorzata

summary:
  To assessment of information capacity of the selected measures of decision- making models in organizational and financial processes of the cement indus- try companies has been applied Pearson correlation coefficient. Its scope de- pends on the entity conducting the analysis, objectives of its performance and availability and detailed information essential for its performance (Skoczylas, An effective tool of the assessment of selection alternatives in decision- making models, apart from the analysis of financial statements, is ratio analy- sis (Cebrowska 2006).


id: cjfa-8203
author: Tampu, Diana Larisa
title: Human motivation and corporate governance
date: 2015-12-17
pages: 18
extension: .pdf
mime: application/pdf
words: 8565
sentence: 447
flesch: 49
cache: cache/cjfa-8203.pdf
txt: txt/cjfa-8203.txt
summary:
  Mediation relationship between the independent variable and the dependent variable a b c’ Source: Baron, Kenny 1986 � ���� � c’� � �� � �� (2) M – Mediator; c’ – The effect that the dependent variable has on the independent variable through the mediator; �� Random variable: is the error model; It is estimated that the coefficient “a”, to be the effect of the independent variable on the mediator: � ���� � �� � �� (3) �� Random variable: is the error model; The result is the indirect or the mediated effect. Mediation relationship between the independent variable and the dependent variable a b c’ Source: Baron, Kenny 1986 � ���� � c’� � �� � �� (2) M – Mediator; c’ – The effect that the dependent variable has on the independent variable through the mediator; �� Random variable: is the error model; It is estimated that the coefficient “a”, to be the effect of the independent variable on the mediator: � ���� � �� � �� (3) �� Random variable: is the error model; The result is the indirect or the mediated effect.


id: cjfa-45188
author: Rajasekharan Ganesh; S. Thiyagarajan; Gopala Vasudevan; G. Naresh
title: INVESTORS’ OVERCONFIDENCE IN THE STOCK MARKET
date: 2023-07-19
pages: 17
extension: .pdf
mime: application/pdf
words: 5578
sentence: 310
flesch: 59
cache: cache/cjfa-45188.pdf
txt: txt/cjfa-45188.txt
summary:
  The objective of the study is to find out the presence of overconfidence bias by examining the relationship between market return, trading volume and price volatility. These investors are termed to bear overconfidence bias.


id: cjfa-37579
author: Kamaldeen Ibraheem Nageri
date: 2022-02-27
pages: 20
extension: .pdf
mime: application/pdf
words: 19018
sentence: 612
flesch: 53
cache: cache/cjfa-37579.pdf
txt: txt/cjfa-37579.txt
title:
  RISK-RETURN RELATIONSHIP IN THE NIGERIAN STOCK MARKET DURING PANDEMIC COVID-19: SECTORAL PANEL GARCH APPROACH

summary:
  The following is the general form of the panel GARCH model used in this research: 𝐴𝐴𝐴𝐴𝐴𝐴��� = 𝐶𝐶 𝐶𝐶𝛼𝛼��𝐴𝐴𝐴𝐴𝐴𝐴����� 𝐶𝐶𝛼𝛼��� Cross-section mean return equation for 𝐴𝐴𝐴𝐴𝐴𝐴��� (7) 𝜎𝜎��� = 𝜔𝜔 𝐶 𝛼𝛼𝛼𝛼����� 𝐶𝐶 𝐶𝛽𝛽𝜎𝜎����� Cross-section variance of return equation (8) Where 𝜎𝜎��� represents the cross-section return variance (error term from the mean return equation) is determined by 𝜔𝜔 representing the constant, 𝛼𝛼����� representing the ARCH term showing the past period’s cross-section squared error term derived from the mean return equation and 𝜎𝜎����� representing the GARCH term showing the past period’s cross-section variance of the return. The following is the general form of the panel GARCH model used in this research: 𝐴𝐴𝐴𝐴𝐴𝐴��� = 𝐶𝐶 𝐶𝐶𝛼𝛼��𝐴𝐴𝐴𝐴𝐴𝐴����� 𝐶𝐶𝛼𝛼��� Cross-section mean return equation for 𝐴𝐴𝐴𝐴𝐴𝐴��� (7) 𝜎𝜎��� = 𝜔𝜔 𝐶 𝛼𝛼𝛼𝛼����� 𝐶𝐶 𝐶𝛽𝛽𝜎𝜎����� Cross-section variance of return equation (8) Where 𝜎𝜎��� represents the cross-section return variance (error term from the mean return equation) is determined by 𝜔𝜔 representing the constant, 𝛼𝛼����� representing the ARCH term showing the past period’s cross-section squared error term derived from the mean return equation and 𝜎𝜎����� representing the GARCH term showing the past period’s cross-section variance of the return.


id: cjfa-8205
author: Žylius, Gediminas
title: Evaluation of ATM Cash Demand Process Factors Applied for Forecasting with CI Models
date: 2015-12-17
pages: 26
extension: .pdf
mime: application/pdf
words: 16193
sentence: 720
flesch: 59
cache: cache/cjfa-8205.pdf
txt: txt/cjfa-8205.txt
summary:
  In this research forecasting accuracy metric called symmetric mean absolute percentage error (SMAPE) is used which is calculated with following formula: ����� � 100� � |��� � ��| 1 2���� � ��� � ��� . Where ��� is forecasted cash flow value and �� is real cash flow value. In this research forecasting accuracy metric called symmetric mean absolute percentage error (SMAPE) is used which is calculated with following formula: ����� � 100� � |��� � ��| 1 2���� � ��� � ��� . Where ��� is forecasted cash flow value and �� is real cash flow value.


id: cjfa-8194
author: Çelıkkol, Hakan; Köse, Fatma
date: 2015-12-17
pages: 16
extension: .pdf
mime: application/pdf
words: 6390
sentence: 318
flesch: 50
cache: cache/cjfa-8194.pdf
txt: txt/cjfa-8194.txt
title:
  SWOT analysis of Turkish Energy Market in the context of Electricity Market in the context of electricity market

summary:
  Situation of Electricity Market before Energy Market (EPİAŞ) Electricity market is composed of spot market that consists of day ahead market and balancing market, bilateral agreements and futures market. Electricity market is divided into three by the new Electricity Market Law: The first is spot market operated by EPİAŞ, the second is balancing power market directed by TEİAŞ and the third one is the derivative markets operated by BİST (Karagöl and Mıhçıokur 2013).


id: cjfa-8198
author: Kozlovska, Ieva
date: 2015-12-17
pages: 18
extension: .pdf
mime: application/pdf
words: 6365
sentence: 307
flesch: 44
cache: cache/cjfa-8198.pdf
txt: txt/cjfa-8198.txt
title:
  The impact of long-lived non-financial assets depreciation/amortization method on financial statements

summary:
  Copernican Journal of Finance & Accounting, 4(2), 91–108. http://dx.doi.org/10.12775/CJFA.2015.018 Ieva KozlovsKa* Riga Business School the Impact of long-lIved non-fInancIal assets deprecIatIon/amortIzatIon method on fInancIal statements Keywords: non-financial long-lived assets, depreciation method, amortization me- thod, accounting policy, financial statements. This could be done in various ways – changing depreciation method, increasing/ decreasing period of an asset’s useful life, deciding to capitalize or not the elements of the acquisition cost.


id: cjfa-8201
author: Redo, Magdalena
title: The importance of prudential regulations in the process of transmitting monetary policy to economy
date: 2015-12-17
pages: 14
extension: .pdf
mime: application/pdf
words: 5385
sentence: 255
flesch: 49
cache: cache/cjfa-8201.pdf
txt: txt/cjfa-8201.txt
summary:
  It was also indicated by them that FED in the 90’s of the 20th century led the monetary policy according to the afore- mentioned theory and lowered interest rates more significantly in the situa- tion of bank shock; at the same time, it weakened the pro-cyclical character of bank regulations introduced in the 80’s, contrastively to the policies of central banks in Germany or Japan in the 80’s. Bank regulation and the credit crunch.


id: cjfa-45203
author: Salah Uddin Rajib
title: MAX WEBER’S RATIONALITY IN ACCOUNTING RESEARCH
date: 2023-07-19
pages: 17
extension: .pdf
mime: application/pdf
words: 8960
sentence: 319
flesch: 64
cache: cache/cjfa-45203.pdf
txt: txt/cjfa-45203.txt
summary:
  Copernican Journal of Fi- nance & Accounting, 11(4), 165–181. http://dx.doi.org/10.12775/CJFA.2022.024 salah uddin rajib* Jahangirnagar University max Weber’s rationality in accountinG research Keywords: Max Weber, rationality, accounting, social studies, research, review. It is expected that the study will contrib- ute to understand the application of Weber’s concept in accounting research and poten- tiality as well.


id: cjfa-8204
author: Zaremba, Adam
title: The January seasonality and the performance of country-level value and momentum strategies
date: 2015-12-17
pages: 16
extension: .pdf
mime: application/pdf
words: 5683
sentence: 305
flesch: 61
cache: cache/cjfa-8204.pdf
txt: txt/cjfa-8204.txt
summary:
  Thus, our null hypothesis is: H0: the country-level value and momentum strategies have equal returns in De- cember and January, with the alternative hypothesis assuming the contrary: H1: the country-level value and momentum strategies do not have equal returns in December and January. Results and Discussion Table 1 reports the performance of the examined value and momentum strategies.


id: cjfa-8195
author: Çelikkol, Mediha Mine; Çelikkol, Hakan
date: 2015-12-17
pages: 22
extension: .pdf
mime: application/pdf
words: 6531
sentence: 340
flesch: 55
cache: cache/cjfa-8195.pdf
txt: txt/cjfa-8195.txt
title:
  The evaluation of the students in Dumlupinar University Vocational School of Social sciences about levels of financial literacy

summary:
  While the difference in the concepts of literacy and literate is growing, mental skills as well as physical skills should be associated with so- cial development and therefore need to be included in the education system. H8: There is a statistically significant difference between pocket money variable and financial literacy level.


