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The objective of this paper is to specify in which way Polish accounting professionals manage to interpret “in context” verbal probability expressions (VPEs) from IFRS. Taking into account the Polish accounting professionals attachment to the prudence principle and the Polish mindset, we...
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Arbitrage pricing model (APT) is one of the models that describe risk of investment on the capital market. The model has been widely used in the developed economies. The paper presents an application of the APT model on the Polish capital market, in particular on the stock investment funds. The...
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