id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
cjfa-52952	.	Editorial pages	2024	7	.pdf	application/pdf	807	28	46	+48 56 611 40 10 kontakt@umk.pl, www.umk.pl Print: Drukarnia WN UMK Editorial offiCE Gagarina 13a, 87-100 Toruń phone: + 48 56 611 46 34 (dr Agnieszka Żołądkiewicz-Kuzioła) fax: +48 56 654 24 93 cjfa@umk.pl, www.cjfa.umk.pl ICV 2022: 100.00 list of rEviEwErs Prof. Domagoja Buljan Barbača, University of Split, Croatia Prof. Francesca Bartolacci, University of Macerata, Italy Prof. Jasna Bogovac, University of Zagreb, 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. Cristina Gânescu, Constantin Brâncoveanu din Pitești, Romania Prof. Jerzy Gierusz, Gdansk University, Poland Prof. Dirk Kiesewetter, Julius-Maximilians-Universität Würzburg, Germany Prof. Jan Koleśnik, Warsaw School of Economics, Poland Prof. Natalia Konovalova, RISEBA University, Riga, Latvia Prof. Janina Kotlińska, The John Paul II Catholic University of Lublin, Poland 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. Francisco Sánchez del Cubo, Universidad de Castilla-La Mancha, Spain Prof. Maria del Val Segarra-Oña, Universidad Politécnica de Valencia, Spain Prof. Anna Szelągowska, Warsaw School of Economics, Poland 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 Amira Ben Hassoun, Manel Hadrich Does Tax Aggressiveness Lead to More Earnings Management: the Case of Tunisian Firms .................................................................................................... 9 Katarzyna Goldmann, Aleksander Zawadzki The Impact of the Covid-19 Pandemic on Polish IT Enterprises – Financial Sector Analysis .................................................................................................... 27 Rahji Ohize Ibrahim, Kamaldeen Ibrahem Nageri Foreign Financial Flows on Financial Efficiency in Sub-Sahara African Countries ...... 49 Srikanth Potharla, Suman Kolpula Board Independence and Earnings Stability: A Non-linear Perspective from Indian Companies .......................................................................................................................... 73 Saheed Akande Shittu, Emmanuel Abiodun Alagbe, Olushola Rasheed Jimoh Tax Planning, Corporate Tax Avoidance and Copernican Journal of Finance & Accounting Copernican Journal of Finance & Accounting e-ISSN: 2300-3065 p-ISSN: 2300-1240 Volume 12 Issue 4 2023 quarterly Editorial Board Editor in ChiEf: prof.	cache/cjfa-52952.pdf	txt/cjfa-52952.txt