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Model of accounting engineering in view of earnings management in Poland

Michalczyk, Leszek - In: e-Finanse: Financial Internet Quarterly 8 (2012) 3, pp. 37-54

differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …

Persistent link: https://www.econbiz.de/10011551374

The role of accounting engineering in shaping the balance policy of a company

Michalczyk, Leszek - In: e-Finanse: Financial Internet Quarterly 8 (2012) 4, pp. 44-52

The issue discussed in the present paper is associated with a theoretical view of accounting engineering in which it is perceived as covering activities based on the use of variant solutions permitted by Polish balance sheet law. These possibilities are defined as the accounting policy of a...

Persistent link: https://www.econbiz.de/10011551382

Use of statistical methods in detecting accounting engineering activities (as exemplified by the accounting system in Poland) - First part: Theoretical aspects of analysis

Michalczyk, Leszek - In: e-Finanse: Financial Internet Quarterly 9 (2013) 1, pp. 26-34

operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo … settlement methods becomes crucial; the greater the deviations, the more essential this choice becomes. Even though the research …

Persistent link: https://www.econbiz.de/10011551387

Use of statistical methods in detecting accounting engineering activities (as exemplified by the accounting system in Poland) - Second part: Empirical aspects of analysis

Michalczyk, Leszek - In: e-Finanse: Financial Internet Quarterly 9 (2013) 2, pp. 34-46

. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to … of cheaper sources for operating activities. In the remaining cases, the choice of valuation and settlement methods …

Persistent link: https://www.econbiz.de/10011551393

Working capital management profitability and risk: Analyse of companies listed on the Warsaw Stock Exchange

Bolek, Monika - In: e-Finanse: Financial Internet Quarterly 9 (2013) 3, pp. 1-10

This paper presents the problem of working capital management, profitability and risk represented by working capital strategy. According to the theory the more working capital is engaged in the company resulting in higher liquidity the lower the profitability and risk connected to the liquidity....

Persistent link: https://www.econbiz.de/10011551399

Signifacance of the accounting paradigm in the decision-making process in company management: Based onias accounting practices in Poland and other countries

Michalczyk, Leszek - In: e-Finanse: Financial Internet Quarterly 10 (2014) 1, pp. 27-34

In this article, we analyze the relations between modern trends in accounting and the decisionmaking process based on the classic profit-opportunity-cost-risk construction. In this aspect, four main types of accounting practices may be distinguished: bookkeeping (classic accounting), accounting...

Persistent link: https://www.econbiz.de/10011551418

Human capital financial results of an enterprise: Research on the best employers in Poland

Bagieńska, Anna - In: e-Finanse: Financial Internet Quarterly 10 (2014) 3, pp. 40-51

In a modern economy human capital is the basic resource, directly influencing production and the financial results of the enterprise. Employee involvement determines their better job performance and the achievement of better financial results. The analysed companies - winners of the contest...

Persistent link: https://www.econbiz.de/10011551430

Measurement and analysis of the efficiency of human capital in a small enterprises in Poland

Bagieńska, Anna - In: e-Finanse: Financial Internet Quarterly 11 (2015) 2, pp. 1-9

Human capital plays an important role in the development of every company. Big enterprises have a Human Resources Department which conducts analyses and measurements of human capital. In Poland over 90% of the total number of companies is made up of small and middle- size enterprises. The aim of...

Persistent link: https://www.econbiz.de/10011551450

Gant Development S.A.: The effectiveness of bankruptcy prediction models in case of sudden bankruptcy. Case study

Dzyuma-Zaremba, Ulyana - In: e-Finanse: Financial Internet Quarterly 11 (2015) 3, pp. 45-57

Company bankruptcies are an inseparable element of market economy. We may observe the tendency to view bankruptcy as a problem of weak and usually small entities facing problems when trying to meet the challenge posed by strong competition. Big companies, however, also fall, and their bankruptcy...

Persistent link: https://www.econbiz.de/10011551458

The implementation of variable costing in the management of profitability of sales in trade companies

Dyhdalewicz, Anna - In: e-Finanse: Financial Internet Quarterly 11 (2015) 3, pp. 116-127

The aims of the paper are twofold: first, to present selected approaches to the construction of an income statement based on variable costing, which evolved towards the preparation of a tool for multidimensional measurement and an analysis of profitability of sales; second, to discuss the...

Persistent link: https://www.econbiz.de/10011551463