Using a sample of 104 companies that conducted initial public offering (IPO) on the Warsaw Stock Exchange between 2006 and 2016, we investigated the relationship between the accuracy and bias of the earnings forecast disclosed in the IPO prospectus and the firm corporate governance attributes....

Due to volatile micro- and macroeconomic conditions and increasing competition, companies experience great difficulties in attaining required profitability. The objective of this paper is to identify the profitability determinants for Polish agricultural distributors in a recent period, i.e.,...

The aim of this article is an extensive presentation of the fiscal policy conducted by the EU states in the years 2008-2015. The analysis concerns the legal regulations introduced at the EU level by the European Parliament and the Council, as well as the fiscal policies of governments of...

This paper provides data-based analyses of recent interregional migration considering the examples of Japan and Poland. The analyses are conducted against the background of the general demographic and economic situations of both countries, in particular, regional disparities and economic growth....

The core objective of this paper is to determine the main political and economic conditions and challenges related to the possible evolution of the integration process in the euro area toward fiscal federalism and fiscal union as a way to increase the capacity of the area to cope with future...

For many years, services attracted most of the foreign direct investment (FDI) in Central and Eastern European countries. Recently, a distinctive type of business services, i.e., advanced business services (ABS), has become the focal point in FDI in the region. This paper is aimed at defining...

Scholars and practitioners indicate that low level of employee engagement at work is currently one of the most alarming global economic problems. The potential consequence of this phenomenon is declining work performance. Therefore, it becomes important to understand the concept of work...

In the European Union Member States, value-added tax (VAT) is undergoing a continuous process of harmonization, which was initiated in the 1960s by the introduction of the First and Second Council Directives and which resulted in the implementation of the common tax assessment base. Currently,...