"Transitioning organizations to the new normal following environmental shocks, economic upheavals and technological innovations is a challenge to classic organizational management, because no single organization knows with precision what the target of change is. Resources created and operated in...

This paper outlines the evolution of the information environment surrounding the Warsaw Stock Exchange in Poland. Like other transition economies, Poland's economy needed to develop accounting regulations to support privatization. We trace changes in financial reporting regulation from 1994,...

The aim of this paper is to develop a methodology for thorough empirical testing of major contemporary corporate risk management theories: financial theory, agency theory, stakeholder theory and new institutional economics. Unlike in previous research, the tests are organised around theories,...

This article analyses the effects of mandatory International Financial Reporting Standards adoption in Poland. Our aim is to determine how market participants reacted to the new accounting standards on the year of the adoption and whether their behavior changed afterwards. We examine abnormal...