Using data from private Polish Small and Medium-sized Entities (SMEs) for 2003-2013, I investigate in this paper the influence of bank borrowing on their book-tax conformity and accounting practices. In order to verify the importance of the link between tax law and the accounts of private firms,...

The article presents motives and purposes of provision of loans by non-financial enterprises. Moreover, it describes how provision of loans influences both the internal and market situation of lenders who are not listed on the stock exchange. We point out effects of provision of loans by...

The article describes a genesis of Social Building Societies in Poland starting from National Housing Fund through Workers Housing Estates Society in 1934.1939, announcement of cheap building system in New Housing Order in 1993 to Barbara Blida's and Irena Herbst's legislative initiative leading...

Discoverability or visibility is a challenge that faces all researchers worldwide – with an ever increasing supply of good research entering the scholarly marketplace; this challenge is only becoming intensified as time passes. The global language of scholarly research is English and so the...

This paper investigates whether municipalities in Poland use their municipal companies to increase debt capacity beyond the limitations imposed by the fiscal debt rules. The article presents corporate governance and agency problems on the example of relations between local government units and...