Latest Communications of International Proceedings articles

The article raises the issue of financing dividend payouts. The research goal was to identify companies’ financial needs connected with the dividend policy and sources of financing dividend payouts. The research covered companies listed in the Warsaw Stock Exchange. The research sample consisted of enterprises…

A business's viability and success is largely influenced by its liquidity management style and control. This is because either inadequate or excess liquidity may impair the smooth operation of the business. This apparent problem has sparked considerable interest in issues of the management of liquidity…

The Covid-19 came with major challenges for the whole world. First, it threatens millions of people’s lives all over the world. Second, it threatens businesses activity and is leaving a huge impact on the economy and the society. The pandemic crisis affected small and medium-sized…

Each user of financial information has his own requirements regarding the content of the financial statements and the way they should be presented. Sometimes, in order to make a well-informed decision, the users of financial information ask also for other documents - in addition to…

The United Nations has identified 17 sustainability goals which are currently part of the 2030 Agenda for Sustainable Development (United Nations, 2015). The struggle to end poverty and other deprivation must be accompanied by strategies to improve health and education, reduce inequality, and promote economic…

Digitalization, through the technological resources dedicated to communication and information transfer, shapes the daily work and operational processes of all modern organizations, sometimes completely transforming organizations and processes. Widespread use of digital technology will benefit from increased transparency and efficiency in all sectors of the…

Finance is critical to the success of all companies. Financial management of an enterprise is one of the most important tasks facing any business, regardless of the scope and scale of its activities. The importance of this area is due to the special role of…

Financial management in the company must create an effective system for the movement of financial resources, which are based on the management of economic indicators, such as revenue, cost, profit and profitability of the company. The goal of financial management is to make a profit…

Gdańsk Wyższa Szkoła Bankowa, Wydział

As a natural consequence of the phenomena occurring in the economic environment of companies, the authors of this article propose additional voluntary disclosures that, over time, may replace other statements that are less relevant to the recipients of the information. At the same time, it…