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...

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...

Efficient infrastructure is a prerequisite of, and critical to, development. Only some projects generate a positive rate of return, but all of them should generate positive non-economic impacts and contribute social gains. Social impact is considered as a consequence or effect of decisions or...

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...

The analysis of corporate governance referring to the changes in national systems, applied reforms and efficiency of control mechanisms is the focal point of academic discussion both in finance and management. The need for understanding and documenting the emergence of corporate governance...