[Alhashim, D. & Arpan, J. (1992). International Dimensions of Accounting. Second Edition. Boston: PWS-Kent Publishing Company.]Search in Google Scholar
[Accounting Act of 29 September 1994 (consolidated text. Journal of Laws of 1994, no 121, item 591, llast amendment: Journal of Laws of 2018, item 395). The Accounting Act, National Gazette No. 78/15, 134/15, 120/16.]Search in Google Scholar
[Advicero Tax, E-commerce Polska. (2012). Doing business in Poland. Retrieved April, 4 2018 from: http://www.ecommercepolska.pl/files/8114/1760/8811/2014ADVICEROTAX_Doing_business_in_POLAND_IE-CP.pdf. IFAC. Accountants Association in Poland. Retrived April, 4 2018 from: https://www.ifac.org/about-ifac/membership/members/accountants-association-poland.]Search in Google Scholar
[Ali, A. & Hwang, L. S. (2000). Country-specific factors related to financial reporting and the value relevance of accounting data. Journal of accounting research. 38(1). 1-21. DOI: http://dx.doi.org/10.2139/ssrn.181279.10.2139/ssrn.181279]Open DOISearch in Google Scholar
[Ball, R., Kothari, S. P. & Robin, A. (2000). The effect of international institutional factors on properties of accounting earnings. Journal of accounting and economics. 29(1). 1-51.10.1016/S0165-4101(00)00012-4]Search in Google Scholar
[Barth, M. E., Landsman, W. R. & Lang, M. H. (2008), International accounting standards and accounting quality. Journal of accounting research. 46(3). 467-498. DOI: https://doi.org/10.1111/j.1475-679X.2008.00287.x.10.1111/j.1475-679X.2008.00287.x]Open DOISearch in Google Scholar
[Choi, F. D. & Mueller, G. G. (1992). International accounting (Vol. 2). Englewood Cliffs, NJ: Prentice-Hall.]Search in Google Scholar
[Country comparison Croatia vs Poland. Retrieved April, 30 2018 from, https://countryeconomy.com/countries/compare/croatia/poland.]Search in Google Scholar
[Countries comparison tool. (2018). Hofstede insights. Retrieved April, 4 2018 from, https://www.hofstede-insights.com/product/compare-countries/.]Search in Google Scholar
[Daske, H., Hail, L., Leuz, C. & Verdi, R. (2013) Adopting a label: Heterogeneity in the economic consequences around IAS/IFRS adoptions. Journal of Accounting Research, 51(3), 495-547. DOI: 10.1111/1475-679X.12005.10.1111/1475-679X.12005]Open DOISearch in Google Scholar
[Ding, Y., Hope, O. K., Jeanjean, T. & Stolowy, H. (2007). Differences between domestic accounting standards and IAS: Measurement, determinants and implications. Journal of accounting and public policy. 26(1). 1-38.10.1016/j.jaccpubpol.2006.11.001]Search in Google Scholar
[EY (2017). Doing business in Poland. 137-164. Retrieved April, 4 2018 from, http://www.ey.com/Publication/vwLUAssets/ey-doing-business-in-poland-accounting-and-auditing/$FILE/ey-dbp-accounting-and-auditing.pdf.]Search in Google Scholar
[Fijałkowska, J., Zyznarska-Dworczak, B., & Garsztka, P. (2018). Corporate Social-Environmental Performance versus Financial Performance of Banks in Central and Eastern European Countries, Sustainability. 10(3), 772. DOI: 10.3390/su10030772.10.3390/su10030772]Open DOISearch in Google Scholar
[Grabiński K., Kędzior M. & Krasodomska J. (2016). IFRS Adoption in Poland in the Light of Empirical Research. In E. Uchenna, M. Nnadi, S. Tanna, and F. Iyoha (Eds.), Economics and Political Implications of International Financial Reporting Standards. Hershey. PA: IGI Global. 144–168. DOI:10.4018/978-1-4666-9876-5.ch008.10.4018/978-1-4666-9876-5.ch008]Open DOISearch in Google Scholar
[Jindrichovska, I. (2004). International differences in accounting: the birth of an accounting harmonization process. In Prepared for conference: Trendy ve výuce ú četnictví na vysokych školách neuniverzitního směru (1-5).]Search in Google Scholar
[Grabiński K., Kędzior M. & Krasodomska J. (2014). The Polish accounting system and IFRS implementation process, in the view of empirical research, Accounting and Management Information Systems. 13 (2). 281–310.]Search in Google Scholar
[Gray, S. J. (1988). Towards a theory of cultural influence on the development of accounting systems internationally. Abacus. 24(1), 1-15.10.1111/j.1467-6281.1988.tb00200.x]Open DOISearch in Google Scholar
[Hofstede Insight 1. Retrieved April, 24 2018 from, https://www.hofstede-insights.com/product/compare-countries/.10.35478/jime.2018.3.06]Search in Google Scholar
[Hofstede Insight 2 Retrieved April, 24 2018 from, https://www.hofstede-insights.com/country-comparison/croatia,poland/.]Search in Google Scholar
[Klug Ch. (2009), International accounting differences – Will national differences still play a role in the future? Karlstads Universitet Retrieved April, 24 2018 from, http://www3.kau.se/kurstorg/files/k/82F31620191991600AijFF50087F/KLUG.pdf.]Search in Google Scholar
[Panetsos, L. (2016). Accounting Standards and Legal Capital in EU Law. Utrecht Law Review, 12 (1), 139–158, DOI: http://doi.org/10.18352/ulr.32210.18352/ulr.322]Open DOISearch in Google Scholar
[Parker. R. (2008). Introduction, in: Nobes, C., and Parker, R. H. (Eds.). Comparative international accounting. Pearson Education.]Search in Google Scholar
[PIBR (2017) Raport PIBR Sprawdź, jak funkcjonuje twój samorząd, Retrieved April, 24 2018 from, https://www.pibr.org.pl/static/items/publishing/Sprawdz-jak-funkcjonuje-Twoj-samorzad-2016.pdf.]Search in Google Scholar
[PWC (2001), Listing in Warsaw - A guide to listing equity securities on the Warsaw Stock Exchange. Retrieved April, 24 2018 from, https://www.pwc.ru/en/capital-markets/publications/assets/listind_in_warsawt__eng.pdf.]Search in Google Scholar
[Radebaugh, L.H., Gray, S.J. & Black, E.L. (2006). International accounting and multinational enterprises, 6th edition. New York: John Wiley&Sons.]Search in Google Scholar
[The Register of audit firms in Croatia. Hrvatska revizorska komora, Retrieved April, 20 2018 from, http://www.revizorska-komora.hr/index.php?option=com_content&view=article&id=10&Itemid=12.]Search in Google Scholar
[The rule on annual financial statements’ structure and content, National Gazette No. 95/2016.]Search in Google Scholar
[SKwP Organizational Structur. SKwP` s website Retrieved April, 20 2018 from, https://www.skwp.pl/Organizational,Structure,1292.html.]Search in Google Scholar
[Soderstrom, N. S. & Sun, K. J. (2007). IFRS adoption and accounting quality: a review. European Accounting Review. 16(4), 675-702. DOI: https://doi.org/10.1080/09638180701706732.10.1080/09638180701706732]Open DOISearch in Google Scholar
[The Zagreb Stock Exchange`s website. ZSE. About ZSE. Retrieved January, 24 2018 from, http://zse.hr/default.aspx?id=64274.]Search in Google Scholar
[Zeghal, D. & Mhedhbi, K. (2006). An analysis of the factors affecting the adoption of international accounting standards by developing countries. The International Journal of Accounting, 41(4), 373-386. DOI: 10.1016/j.intacc.2006.09.009.10.1016/j.intacc.2006.09.009]Open DOISearch in Google Scholar
[Zyznarska-Dworczak, B. (2017). Determinants for the Development of non-Financial Reporting and its External Verification in the Light of Accounting Theory and Practice. Studia Oeconomica Posnaniensia, No 5. 136-149. DOI: 10.18559/SOEP.2017.6.8.10.18559/SOEP.2017.6.8]Open DOISearch in Google Scholar