Latest Communications of International Proceedings articles

25
Jul
2022

Comparative Study of Apperciple Lectures of University Students in The Czech Republic and Slovakia During the First Wave of the COVID-19 Pandemic

Impact of COVID-19 Pandemic on Education and e-learning: COVID40EDU 2022
The research study is focused on the perception of online lectures among students in the Czech and Slovak Republics during the first wave of the COVID-19 pandemic within the humanities. The aim of the study: The main goal of the research study was to find…
25
Jul
2022

Assessment of the Legal Instruments Used to Support the Tourism Sector in Poland During the Covid19 Pandemic

Economic Impact of COVID-19 Pandemic on Countries Around the World: COVID40ECO 2022
The SARS-CoV-2 (Covid-19) virus pandemic had a huge impact on the entire global economy. Restrictions introduced by state governments were particularly severe. Movement bans, restrictions on crossing the border and temporary bans or restrictions on the possibility of doing business in certain industries have had…
25
Jul
2022

Impact of Tax of Certain Banks Institutions on Financial Banks Results in Poland

Financial Management, Reporting and Accounting Practices: 39FinACC 2022
In recent years, characterized by dynamic development of capital and money markets and economies of many countries, there is a need to ensure greater influence on the state budget. Only increasing tax burdens can ensure these revenues. These, however, generate great social opposition, but also…
25
Jul
2022

Are Emerging Markets Efficient? The Impact of Dividend Payment on The Company Financial Performance: Evidence from The Polish Stock Market

Financial Management, Reporting and Accounting Practices: 39FinACC 2022
The aim of the article is to present the results of the research on the impact of the dividend policy on the economic efficiency of companies. The study was conducted on public companies that were listed on the Polish stock market in 1998-2019. The data…
25
Jul
2022

Bibliometric Analysis of The Altman Model

Financial Management, Reporting and Accounting Practices: 39FinACC 2022
The issue of companies' risk of bankruptcy and the ways in which it is solved occupy a central place in international scientific research, especially in the current pandemic context. The aim of this paper is to adopt a mixed methodology of systematic literature review and…
25
Jul
2022

Using The Fama-French Model for Estimating the Cost of Capital of Selected Stock Indexes

Financial Management, Reporting and Accounting Practices: 39FinACC 2022
We use the Fama-French model and the classic CAPM to estimate the cost of capital of the S&P, NIKKEI, DAX, CAC, OEX, SMI, FTSEMIB indexes, the US market portfolio CRSP, the European market portfolio, and the Polish market portfolio WIG. Model tests are run on…
25
Jul
2022

Liquidity Management and Real Estate Performance in Nigeria

Financial Management, Reporting and Accounting Practices: 39FinACC 2022
The rising cost of building materials and the deficit in demand and supply of housing are issues yet to be resolved in Nigeria. This study examined liquidity management implications on real estate performance in Nigeria using secondary data with yearly panel data characteristics from 2015…
25
Jul
2022

Liquidity Management and the Performance of the Pharmaceutical Sector in Nigeria

Financial Management, Reporting and Accounting Practices: 39FinACC 2022
Majority of pharmaceutical companies in Nigeria have been experiencing revenue losses since 2009 till date  due  to lack of funding for capacity development as well as ineffective working capital management practices. There has been minimal empirical research on this relationship in the Nigerian pharmaceutical companies.…
25
Jul
2022

Liquidity Management and Performance of Manufacturing Firms In Nigeria

Financial Management, Reporting and Accounting Practices: 39FinACC 2022
Liquidity management is a cogent issue for any productive firm to ensure the continuity of the business activity and avoid the occurrence of high loss of revenue as a result of poor liquidity management especially in a productive sector like the manufacturing sector. This study…
25
Jul
2022

Financing of Dividend Payouts on The Example of Commodity Companies in Poland

Financial Management, Reporting and Accounting Practices: 39FinACC 2022
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…