The proper forecasting of listed companies' earnings is crucial for their appropriate pricing. This paper compares forecast errors of different univariate time-series models applied for the earnings per share (EPS) data for Polish companies from the period between the last financial crisis of...

The banking system is one of the most important components of the financial systems on which modern economies are largely based. The occurrence of instability in this area may lead to serious economic problems. Therefore, the interest of researchers in this area has been focused mainly on...

The gig economy has grown worldwide, opening labour markets but raising concerns about precariousness. Using a tailored, quantitative survey in Poland, we study taxi and delivery platform drivers' working conditions and job quality. We focus on the gaps between natives and migrants, who...

Die in Polen seit 2015 regierende Partei "Recht und Gerechtigkeit" (PiS) hat einen tiefgreifenden und vielschichtigen Umbau des Landes angestoßen. Dieser Prozess hat nicht nur mit Machterhalt als Selbstzweck und opportunistischer Mobilisierung zu tun. Er ist auch in ein inhaltlich-ideologisches...

Aim/purpose - Creativity and innovation are crucial for attaining a competitive advantage for organizations. However, dynamic changes in the environment, like the ones induced by the COVID-19 pandemic, and also other developments force scholars and practitioners to critically assess solutions...

This paper quantifies the effect of Poland's 1999 pension reform on the inequality of future pension benefits. The reform increases inequality, both in the upper and lower parts of the distribution. The estimates, based on the 2012 Polish Household Budget Survey, show that the Gini coefficient...

The outbreak of war in Ukraine raises questions about its impact on the economies and financial systems of countries directly and indirectly involved in the war, but also on the economies of non-participating countries. The article aims to identify the channels through which the war in Ukraine...

The main aim of this study is to present the basic principles of taxing revenue derived from activities carried out by farmers in Poland, resulting from the regulations of tax law in Poland, and propose solutions concerning that law as it should stand. These are revenues derived from...

The size of the informal economy in Poland is estimated by means of the Currency Demand Approach (CDA). Using quarterly data for the period 1999–2019, we adopt two separate econometric approaches. First, we specify a single equation model to estimate it with the Fully-Modified OLS method....

Objective: With no or very few studies investigating employee learning and development adaptation in SMEs during Covid we address an important research gap. The driving aim of this study is to test whether SMEs with a higher level of internationalization and innovation orientation were able to...

Objective: This study aimed to investigate the role of knowledge management orientation (KMO) in small and medium-sized companies (SMEs) as a driver of competitive position, with customer orientation and participation in international networks as mediating variables. Research Design & Methods:...

Energy and the energy transition associated with its operation requires the creation and implementation of innovations, without which effective changes in the energy balance and greenhouse gas emissions will not be possible. This is particularly important in emerging and developing economies,...

In the early 2000s, Poland's unemployment rate reached 20%. That is now a distant memory, as employment has increased noticeably and the unemployment rate had dropped to 3.4% in 2021. The labor force participation of older workers increased following reforms aimed at prolonging careers. However,...

Aim/purpose - This paper analyzes the role of Benford's law in the detection of earnings management in Poland. Previous research that uses Benford's law does not split the sample into a fraud and a control group; however, this method is used in logistic regression and data mining analysis....

There is lack of research on the evaluation of state aid provided to food industry enterprises in Poland, within the framework of general principles of the European Union competition policy, taking into account structure of the industry. The aim of the study is to assess the scale of general...

The main purpose of this paper is to analyze impact of organizational learning (OL) on Polish small- or medium-sized enterprise (SME) performance. Results are based on interviews with owners and managers from two samples of Polish small- and medium-sized firms: a "pre-COVID-19" sample (the...

The article analyzes changes on the Polish labor market after the outbreak of the COVID-19 pandemic. It aims to assess the effect of the SARS-CoV-2 pandemic on the transition of people on the labor market in Poland. The decided majority of research into the effects of the COVID-19 pandemic on...

The paper presents the results of an analysis of the impact of economic equilibrium, the Human Development Index, the KOF Globalization Index and the Global Competitiveness Index on the sustainable development of manufacturing enterprises and their components in France, Germany, Italy and Poland...

The purpose of this study is to compare the advancement of Poland's adaptation policy with the policy of other EU countries. Benchmarking was used, and the research was preceded by comparing the degree of climate change impact on the economies of individual EU countries. The study used 12...

Objective: The article aims to indicate the determinants of informal employment in registered enterprises using company-level evidence from Poland. Research Design & Methods: The survey conducted among Polish small and medium-sized (SME) enterprises in 2018 was used to find the driving forces of...

Objective: The study aimed to identify and assess factors that build the resilience capacity of spa enterprises within the tourism sector in Poland in the wake of the economic crisis from managers' perspective. Research Design & Methods: Research method characteristic for quantitative research...

Recent research shows that populist governments in general depress countries’ economic growth and fail to improve income distribution. We study the short-term macroeconomic consequences of populist policies implemented in Poland since 2015. Using the augmented synthetic control method, we find...

This paper studies the effect of communist indoctrination in school on labour force participation and human capital investments. Specifically, we evaluate the impacts of a reform in Poland that reduced the load of Marxism-Leninism from school curriculum and grading system, while leaving...

For the project "Social Aspects of Market-Based Instruments for Greenhouse Gas Emission Reductions - SoMBI" Austria and Poland were chosen as case study countries to compare the impacts of an EU-wide carbon price combined with different revenue recycling policies. The detailed analysis will...