This study investigates whether national culture influences judgments made by Polish and British accounting professionals when interpreting selected International Financial Reporting Standards (IFRS) that contain uncertainty expressions. We provide evidence from the Central and Eastern European...

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...

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...

Purpose: The purpose of this study is to find out how consumers respond to a proposed family-enterprise collective certification trademark and how they perceive family firms in general. Design/methodology/approach: The paper employs a quantitative approach. It draws on a questionnaire survey...

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...