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.

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. We want 
to support these kind of skills by presenting articles from various national and 
foreign research centres. In the current issue we present articles prepared by 
scientists from Bangladesh, Columbia, Italy and Poland.

We would like to give special thanks to the Authors, Reviewers, Members 
of the Scientific Council and the Editorial Team. Your contribution is especially 
valuable for the constant development of the journal and thus the scientific dis-
ciplines that the CJF&A represents.

We encourage all scientists from all countries and universities who conduct 
research in the area of interest of our journal to exchange and publish the re-
sults of your research in our Copernican Journal of Finance & Accounting.

Yours sincerely,
Executive Editor,

Dorota Krupa, Ph.D.