Wyniki wyszukiwania - Biblioteka Nauki

1

Sprawozdanie zarządu z działalności jako element rocznego raportu spółki

100%

Krasodomska J.

Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie

|

2012

|

nr 883

89-101

EN

The aim of the paper is to present the legal framework and guidelines for the preparation of management reports on company operations by public companies in Poland. These include the accounting act and regulation of the Minister of Finance on the current and periodic information to be disclosed by the issuers of securities and the conditions for recognising as equivalent the information required under the provisions of the law of a non-member state, as well the non-obligatory guidelines such as Good Practices of Companies Listed on the Warsaw Stock Exchange. The latest development concerning the purpose and content of management reports on company activities is the International Financial Reporting Standard (IFRS) Practice Statement Management Commentary issued by the International Accounting Standards Board. A practical illustration of the discussed problem is the benchmarking of the PBG SA and ING SA management reports which were awarded honorary distinctions in “The Best Annual Report 2009” competition.

2

Znaczenie korporacji transnarodowych dla rozwoju globalnych regulacji rachunkowości

100%

Krasodomska J.

Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie

|

2012

|

nr 877

37-47

EN

Transnational corporations play an important role in today’s global economy, not only because of the size of their incomes and significant share in international trade figures, but also due to the extremely extensive structures and complicated capital links that often occur among them. The paper presents the significance of transnational corporations in the process of unifying worldwide accounting regulations. Working out global accounting standards may be convenient for transnationals for many reasons, like reducing accounting costs or facilitating access to foreign capital. This goal can be achieved if two organizations – the IASB and FASB – cooperate.

3

CORPORATE SOCIAL RESPONSIBILITY AS A FACTOR INFLUENCING THE DEVELOPMENT OF SOCIAL ACCOUNTING AND ASSESSMENT OF EMPLOYERS

100%

Krasodomska J.

Finansowy Kwartalnik Internetowy e-Finanse

|

2013

|

tom 9

|

nr 1

12-25

EN

The idea of corporate social responsibility (CSR) is based on voluntary responsibility of companies for their operations in economic, social and environmental spheres as well as for ethical behavior. In accounting, it is reflected in the form of social accounting which deals with disclosing information on the organization’s achievements in respect of the CSR concept implementation. During the current economic crisis, company relationships with employees have become the most important of all the issues related to CSR. Additional challenges in this respect are posed by Generation Y comprising the people born after 1980 who enter the labor market. For them, the socially responsible employer is even more important than high earnings. The main aim of this paper is to present the results of the research carried out at the end of 2010 among a group of external students at Cracow University of Economics. The research was conducted one month before the students obtained their Bachelor’s degrees. The survey focused on determining how much knowledge the prospective graduates had about CSR, how important CSR was to them as a criterion for selection of their workplace and how they regarded the inclusion of information on CSR in the framework of the company’s accounting system.

4

E-learning w nauczaniu rachunkowości – wyniki badań ankietowych

100%

Krasodomska J.

e-mentor

|

2012

|

nr 1 (43)

48-52

EN

The article presents the results of a survey carried out among first- and third-year students of first-cycle studies of different degrees and types at Cracow University of Economics. The main aim of the survey was to compare the reality with the expectations and fears of conducting classes from International accounting and Bank accounting in an e-learning form. Moreover, the study enabled for recognition of the students' opinions on the benefits and difficulties with this form of education.

5

Informacje niefinansowe jako obszar współczesnej sprawozdawczości przedsiębiorstw – definicja, źródła i proponowane kierunki badań

63%

Bek-Gaik B. , Krasodomska J.

Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie

|

2018

|

nr 2(974)

25-40

PL

Rozwój raportowania organizacji, w szczególności w odniesieniu do raportowania informacji niefinansowych, jest szeroko dyskutowany. Przyczyną takiego stanu rzeczy są: rosnąca krytyka tradycyjnego sprawozdania finansowego, zainteresowanie interesariuszy wszystkimi zasobami i dokonaniami jednostki oraz ewolucja podejścia do tworzenia przez nią wartości. Stosowane coraz częściej przez przedsiębiorstwa dodatkowe formy raportowania informacji niefinansowych, zwłaszcza raportowanie zintegrowane, skłaniają do poszukiwania odpowiedzi na pytanie, w jakim kierunku zmierza sprawozdawczość organizacji i jaką rolę odegrają w niej informacje niefinansowe. W artykule przedstawiono definicję informacji niefinansowych oraz ich źródła, takie jak: raport społeczny, sprawozdanie z działalności i raport zintegrowany. Wskazano pożądane kierunki badań w obszarze niefinansowych ujawnień. W artykule wykorzystano wyniki studiów literatury przedmiotu, wyniki wcześniejszych badań autorek, a także obserwacje praktyki gospodarczej w obszarze raportowania informacji niefinansowych.

EN

There is ever more debate surrounding the development of corporate reporting, in particular as regards non-financial disclosures. Three factors are responsible for that debate: rising criticism of traditional financial statements, growing stakeholder interest in all company resources and overall performance, as well as an evolution of the approach to corporate value creation. Additional forms of non-financial reporting, which are more and more common among companies, and integrated reporting in particular, prompt the need to determine the direction for corporate reporting and the role non-financial information is to play in its transformation. This paper presents a definition of non-financial disclosures, as well as their main sources, such as corporate social responsibility reporting, management commentary and integrated reporting. It indicates useful directions research in the area of non-financial reporting could take. The paper is based on a literature review, and also includes the results of the authors’ earlier studies, as well as observations on economic practices in the area of non-financial reporting.

6

Stakeholder Engagement in Corporate Social Practices and Non-Financial Disclosures: A Systematic Literature Review

51%

Zarzycka E. , Krasodomska J. , Dobija D.

Central European Management Journal

|

2021

|

tom 29(1)

112-135

EN

Purpose: The goal of the article is to systematize the literature related to the role of stakeholder engagement in corporate social practices and related disclosures by identifying the main theoretical lenses, research methods, and topics undertaken by authors of articles under scrutiny. Design/Methodology/Approach: The article systematically reviews and discusses existing studies in the area of management, social and environmental accounting, intellectual capital, ethics, and accounting. We identify and subsequently analyze 68 articles published over the years 2010–2020. Findings: According to the study findings, stakeholder theory is most often used as a theoretical background. The survey is the most popular research method, while stakeholder engagement in social practices is the most common research problem investigated by the articles’ authors. Corporate stakeholders’ communication on social media is a new topic that emerged in the literature in the studied period. Research Limitations/Implications: Our analysis is restricted to articles published in journals included in the ABDC Journal Quality List that are ranked B, A, and A* in a 10-years period. Practical Implications: The article’s findings may be useful for researchers and practitioners who deal with corporate social practices, disclosures, and stakeholders’ roles in these processes. Originality/Value: The paper offers an up-to-date literature review, identifies the main themes, research gaps, and provides relevant guidance for future research.

7

Performance changes around banks mergers and acquisitions: evidence from Poland

51%

Budny K. , Krasodomska J. , Świetla K.

Nauki o Finansach

|

2019

|

nr vol. 24 no. 2

28-45

EN

This study investigates the influence of M&A on the performance of banks operating in Poland. We use a sample of 14 transactions that occurred in the Polish banking sector from 2001 to 2015. Our data set includes pre and post-merger accounting information covering a period of two years before and after the merger. We follow Pilloff’s [1996] approach to determine the average performance changes measured with ROAA and ROAE. According to the research results, M&As transactions seem to affect profitability as both ROAA and ROAE means change. However, these changes do not follow the same trend. The correlations between the acquirer’s pre-merger weighted performance measured with ROAA and ROAE and merger-related changes in performance are significant and negative. The same situation is observed as regards the target pre-merger weighted performance measured with ROAE and merger-related changes in performance. The results also suggest that large acquirers are associated with less successful M&A.