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Zeitschriftendaten
Format
Zeitschrift
eISSN
2543-5361
Erstveröffentlichung
17 Oct 2014
Erscheinungsweise
4 Hefte pro Jahr
Sprachen
Englisch

Suche

AHEAD OF PRINT

Zeitschriftendaten
Format
Zeitschrift
eISSN
2543-5361
Erstveröffentlichung
17 Oct 2014
Erscheinungsweise
4 Hefte pro Jahr
Sprachen
Englisch

Suche

4 Artikel
Uneingeschränkter Zugang

Price reactions to an arrangement approval in restructuring proceedings – the case of Poland

Online veröffentlicht: 01 Oct 2022
Seitenbereich: -

Zusammenfassung

Abstract

The study aims to empirically analyze the reaction of stock prices to the information about the conclusion and acceptance of a debtor–creditor arrangement under restructuring proceedings of companies listed on the stock exchange in Poland. The following main research hypothesis was verified: public disclosure of information about an arrangement conclusion and acceptance in restructuring proceedings results in above-average rates of return due to investments in the stocks of these entities in the short term. Three events were assessed: the public disclosure of information about the conclusion of a debtor–creditor arrangement (Event 1), its approval by a court (Event 2), and the decision becoming final (Event 3). The research method applied was the event study. Event 1 and Event 3 leads to an above-average and statistically significant increase in stock prices on the day of the event. In contrast, no statistically significant above-average rates of return accompanied Event 2.

Schlüsselwörter

  • event analysis
  • market efficiency
  • price reaction
  • restructuring proceedings

JEL Classification

  • G11
  • G14
Uneingeschränkter Zugang

Experience of academic staff in mentoring programs

Online veröffentlicht: 07 Nov 2022
Seitenbereich: -

Zusammenfassung

Abstract

Mentoring programs developed at universities are an effective method of supporting student development. The participation in these programs brings them many benefits. These benefits include increased prestige in the community, gaining new experiences and achieving defined goals in the case of universities. It is essential to improve the mentoring programs implemented at universities. This article presents the results of research carried out within the framework of the BEGIN project implemented and funded under the Erasmusplus program. The aim of the research was to identify academic staff's experiences of participating in formal and informal mentoring programs. Ten in-depth interviews were conducted with respondents from Italy, Poland and Germany. A purposive selection method was used. The research provided clues with a practical dimension on how to implement mentoring programs, usefulness from the student's point of view, effectiveness and efficiency, and how to measure the impact of the program on students.

Schlüsselwörter

  • academic teachers
  • Erasmusplus
  • mentoring
  • student development

JEL Classification

  • J24
  • M53
  • I23
Uneingeschränkter Zugang

Does the IFRS 16 affect the key ratios of listed companies? Evidence from Poland

Online veröffentlicht: 07 Dec 2022
Seitenbereich: -

Zusammenfassung

Abstract

The paper aims to assess the International Financial Reporting Standard (IFRS) 16 “Leases” impact on the lessees’ financial situation. The study was conducted on the financial data for 2018–2019 of 494 companies listed on the Warsaw Stock Exchange using the difference-in-differences (DID) method. The hand-collected data on lease usage retrieved from the financial statements and the data for financial ratios obtained from the Orbis database were used. The research sample includes 308 preparers under IFRS and 186 entities applying accounting policies under the Polish Accounting Act. It is shown that the IFRS 16 implementation resulted in a significant increase in the debt-to-equity and debt-to-total assets ratios of lessees and a decrease in the profitability. We identified significant leverage increase in the trade and services sectors. The results confirm the conclusions of previous studies based on estimates, whose authors expected a significant differential effect of IFRS 16 implementation between industries.

Schlüsselwörter

  • difference in differences
  • leverage
  • profitability
  • leasing

JEL Classification

  • M40
  • M41
  • M48
Uneingeschränkter Zugang

Using the potential of the creative economy to restore Ukraine

Online veröffentlicht: 07 Dec 2022
Seitenbereich: -

Zusammenfassung

Abstract

The concept of the creative economy in the modern global world is filled with new meanings and acquires many qualitatively new features and properties. The article describes the development of creative economy models. A comparative analysis of the characteristics of the creative economy in EU countries and Ukraine was carried out. Through statistical analysis of creative activities in the economy of Ukraine, we determined the list of growth parameters. Using analysis of the studies on the creative economy in Ukraine, we determined the peculiarities and problems of its formation to formulate the principles and priorities of the state policy for the development of the creative economy in Ukraine. The modern model of the creative economy of Ukraine is proposed to be supplemented by the development of creative human potential.

Schlüsselwörter

  • characteristics
  • creative economy
  • creative economy indicators in EU and Ukraine
  • model
  • state policy

JEL Classification

  • E61
  • O11
  • O20
  • O57
  • P51
4 Artikel
Uneingeschränkter Zugang

Price reactions to an arrangement approval in restructuring proceedings – the case of Poland

Online veröffentlicht: 01 Oct 2022
Seitenbereich: -

Zusammenfassung

Abstract

The study aims to empirically analyze the reaction of stock prices to the information about the conclusion and acceptance of a debtor–creditor arrangement under restructuring proceedings of companies listed on the stock exchange in Poland. The following main research hypothesis was verified: public disclosure of information about an arrangement conclusion and acceptance in restructuring proceedings results in above-average rates of return due to investments in the stocks of these entities in the short term. Three events were assessed: the public disclosure of information about the conclusion of a debtor–creditor arrangement (Event 1), its approval by a court (Event 2), and the decision becoming final (Event 3). The research method applied was the event study. Event 1 and Event 3 leads to an above-average and statistically significant increase in stock prices on the day of the event. In contrast, no statistically significant above-average rates of return accompanied Event 2.

Schlüsselwörter

  • event analysis
  • market efficiency
  • price reaction
  • restructuring proceedings

JEL Classification

  • G11
  • G14
Uneingeschränkter Zugang

Experience of academic staff in mentoring programs

Online veröffentlicht: 07 Nov 2022
Seitenbereich: -

Zusammenfassung

Abstract

Mentoring programs developed at universities are an effective method of supporting student development. The participation in these programs brings them many benefits. These benefits include increased prestige in the community, gaining new experiences and achieving defined goals in the case of universities. It is essential to improve the mentoring programs implemented at universities. This article presents the results of research carried out within the framework of the BEGIN project implemented and funded under the Erasmusplus program. The aim of the research was to identify academic staff's experiences of participating in formal and informal mentoring programs. Ten in-depth interviews were conducted with respondents from Italy, Poland and Germany. A purposive selection method was used. The research provided clues with a practical dimension on how to implement mentoring programs, usefulness from the student's point of view, effectiveness and efficiency, and how to measure the impact of the program on students.

Schlüsselwörter

  • academic teachers
  • Erasmusplus
  • mentoring
  • student development

JEL Classification

  • J24
  • M53
  • I23
Uneingeschränkter Zugang

Does the IFRS 16 affect the key ratios of listed companies? Evidence from Poland

Online veröffentlicht: 07 Dec 2022
Seitenbereich: -

Zusammenfassung

Abstract

The paper aims to assess the International Financial Reporting Standard (IFRS) 16 “Leases” impact on the lessees’ financial situation. The study was conducted on the financial data for 2018–2019 of 494 companies listed on the Warsaw Stock Exchange using the difference-in-differences (DID) method. The hand-collected data on lease usage retrieved from the financial statements and the data for financial ratios obtained from the Orbis database were used. The research sample includes 308 preparers under IFRS and 186 entities applying accounting policies under the Polish Accounting Act. It is shown that the IFRS 16 implementation resulted in a significant increase in the debt-to-equity and debt-to-total assets ratios of lessees and a decrease in the profitability. We identified significant leverage increase in the trade and services sectors. The results confirm the conclusions of previous studies based on estimates, whose authors expected a significant differential effect of IFRS 16 implementation between industries.

Schlüsselwörter

  • difference in differences
  • leverage
  • profitability
  • leasing

JEL Classification

  • M40
  • M41
  • M48
Uneingeschränkter Zugang

Using the potential of the creative economy to restore Ukraine

Online veröffentlicht: 07 Dec 2022
Seitenbereich: -

Zusammenfassung

Abstract

The concept of the creative economy in the modern global world is filled with new meanings and acquires many qualitatively new features and properties. The article describes the development of creative economy models. A comparative analysis of the characteristics of the creative economy in EU countries and Ukraine was carried out. Through statistical analysis of creative activities in the economy of Ukraine, we determined the list of growth parameters. Using analysis of the studies on the creative economy in Ukraine, we determined the peculiarities and problems of its formation to formulate the principles and priorities of the state policy for the development of the creative economy in Ukraine. The modern model of the creative economy of Ukraine is proposed to be supplemented by the development of creative human potential.

Schlüsselwörter

  • characteristics
  • creative economy
  • creative economy indicators in EU and Ukraine
  • model
  • state policy

JEL Classification

  • E61
  • O11
  • O20
  • O57
  • P51

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