Latest Communications of International Proceedings articles

The modern landscape of international trade and supply chains is undergoing a significant transformation, driven by the advent of digital innovations. These changes, while essential for enhancing operational efficiency, also bring forth critical issues related to sustainability, transparency, and traceability. This article offers an in-depth…

The purpose of the article is to discuss factors which influence the image of the entity presented in the financial statement. A goal formulated in this way requires the adoption of an adequate research method, which in this case is a critical descriptive analysis. The…

During the COVID-19 pandemic, the Polish banking sector generated negative profitability ratios. The main aim of the study was to identify the group of factors that have the greatest impact on profitability. Based on the findings, it was indicated that the main determinants included non-economic…

The financial situation is an important issue for company managers. An enterprise's financial problems may threaten its insolvency; therefore, an analysis of the financial situation is necessary not only for ongoing management, but also helps protect against the negative effects of the economic downturn. Warning…

Business activities involve high risk. Nowadays, in times of many challenges emerging at the same time, financial risk is becoming particularly important in business. Its implementation may have serious consequences for the further functioning of the company, reducing the overall resilience of companies to emerging…

Central-Eastern Europe (CEE) and South-Eastern Europe (SEE) both demonstrate similar trends in the development of stock markets and have simultaneously special distinctive mechanisms. If the CEE markets have moved much closer in the direction of unification with the markets of Western Europe and the USA,…

The paper undertakes the issue of DSGE models in the modern monetary policy. Although DSGE models are broad used by central banks since 1980s of the 21st century, the main motivation to undertake this topic was to systematize the current knowledge about this type of…

Recently, there have been many studies on the impact of the pandemic and Russia's war against Ukraine on the stock markets, while very few of them directly affect the banking sector. The issue of banks' strategies in such circumstances is suffocated by little coverage, especially…

The majority of forests in Poland are owned by the State Treasury and managed by the State Forest Holding, referred to as the State Forests. This entity fulfills the statutory obligation of conducting sustainable forest management, aiming to preserve the sustainability of forests, maintain the…

The purpose of the article is to discuss the matter of Pillar Two Regulations and it’s influence on disclosures in financial statement. Pillar Two Regulations are extremely difficult tax regulation, which will influence multinational companies dinancial situation, what should be clearly presented in financial reports.