IntroductIon

Dear Readers and Authors,

We present to you the last issue of 2017 of the scientific quarterly Copernican 
Journal of Finance & Accounting. At the beginning we would like to give special 
thanks to everyone, who has contributed to the continuous development of the 
journal. 

We hope that this issue, in which we present articles from various areas of 
finance, will be an interesting for you. Scientists recognise the challenges fac-
ing contemporary finance and the economy by developing and the deepening 
research in this area. 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. We encourage you to ex-
change and publish the results of your research in our Copernican Journal of 
Finance & Accounting.

Executive Editor,
Dorota Krupa, Ph.D.