Latest Communications of International Proceedings articles

According to new standards IFRS 9 loans granted by banks are distinguished in three stages: 1 – with good credit quality, 2 – with signs increased risk (but no default) and 3 with default. The paper is interested on the influence of macroeconomic aggregates to…

The main motive behind the study was the authors’ expectations to examine how the Covid – 19 pandemic and the war in Ukraine have affected the TSL industry (transportation - freight forwarding - logistics), which is considered a barometer of the economy. To date, there…

The rapid growth of institutional investor holdings on the Warsaw Stock Exchange has prompted questions about their capacity to enhance corporate governance and firm performance in an emerging-market setting. Although institutional activism in advanced economies is well documented, research on how Poland’s legal framework, ownership…

Covid-19 had a significant impact on human resources in the enterprise sector. Employees were forced to change their communication forms. Due to the Covid-19 pandemic, companies ceased using many solutions that required direct contact between employees. Such practices included submissions of improvement proposals. In this…

The Organisation for Economic Cooperation and Development (OECD) has been one of the most influential intergovernmental forums throughout the last 60 years, due to its capability to stimulate economic progress and construct a trusted policy recommendation center. Throughout its existence, the Organisation has been limited…

Establishing an appropriate oil and gas sector taxation regime for Romania must start with analyzing the specific elements of a tax system in the hydrocarbon industry. In doing this, in the beggining the article highlights the main elements characterizing a tax system specific to the…

This study relates to the sector of FMCG retailing indicating that it is one of the most significant sectors supplying staple food merchandise to societies worldwide. At the same time the brick&mortar stores are still the dominant channel of FMCG retail sales. Furthermore many authors…

The aim of this study was to determine whether and to what extent the industry can influence the employment effects of firms benefiting from support within special economic zones (SEZs) in Poland. In-depth analyses considering the impact of industry on the effectiveness of support programmes…

Given the growing interest in how behavioral factors could explain the dynamics of the financial markets, our paper explores a relatively under-researched area, the aftermarket liquidity of IPOs. Hence, our paper contributes to the existing literature by examining the driving factors of the aftermarket liquidity…

Specific endogenous resources of rural areas and their spatial diversity create great opportunities for implementing local brands. Local brands as signs that distinguish products and services of a given territory are an expression of joint efforts and aspirations of local communities to promote their heritage.…