financial structure that has the purpose of maximizing business performance in the sense of maximizing profitability and return … profitability (measured by rates of return on equity). This paper seeks to answer the question of cause and effect in the context of … financial structure and profitability of the company: whether a certain financial structure (higher or lower indebtedness …

profitability of firms, and Government interventions are required to promote CSR programs of firms towards CSR dimensions that …

. Specifically, I examine the information content of unrealized cash flow hedge gains/losses for future profitability and stock …

reporting losses. The research results did not confirm that the IFRS 15 adoption in Poland influenced revenue-based earnings … association between IFRS 15 adoption and revenue-based earnings management in Poland. Thus, this study bridges the research gap in …Aim/purpose - This paper aims at investigating whether the International Financial Reporting Standard (IFRS) 15 Revenue …

actively decrease financial leverage following the new accounting standard. This also obtains for subsamples of plan sponsors …

solutions. Despite the joint effort, there are some discrepancies between promulgated IFRS 16 and ASC 842. In the article they …

-average profitability in the following periods express the tendency to show decreasing profitability and companies which in a given year … show below-average profitability in the following periods express the tendency to show increasing profitability. However … explore the reversion toward the mean of the net profitability of companies listed on the Warsaw Stock Exchange in the period …