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Tytuł:
“Kreowanie wyników” jako czynnik niedowartościowania ceny akcji spółek IPO na przykładzie GPW w Warszawie
“Earnings Management” as a Factor for Underpricing Initial Public Offerings: Evidence from the Warsaw Stock Exchange
Autorzy:
Cieślik, Rafał
Powiązania:
https://bibliotekanauki.pl/articles/525593.pdf
Data publikacji:
2016-11-30
Wydawca:
Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
Tematy:
jakość zysku
kreowania wyniku finansowego manipulacje księgowe
różnice memoriałowe
IPO
niedowartościowanie akcji spółek IPO
earnings quality
earnings management
accounting manipulations
accruals
underpricing
Opis:
W artykule podjęto próbę oceny zależności pomiędzy „jakością zysku” a efektem niedowartościowania ceny emisyjnej akcji spółek IPO. Badaniem objęto dane zawarte w sprawozdaniach finansowych jednostek, które dokonały pierwszej oferty publicznej poprzez wejście na GPW w Warszawie w latach 2008–2011. W celu oceny jakości zysku wykorzystano podejście oparte na pomiarze intencjonalnych różnic memoriałowych. Wyniki przeprowadzonego badania są zgodne z teoretycznymi założeniami oraz z rezultatami innych opracowań i wykazały, iż w ramach polskiego rynku kapitałowego jakość informacji finansowej jest istotnym czynnikiem uzasadniającym efekt niedowartościowania akcji w procesie IPO.
The paper undertakes the assessment of the relationship between “earnings quality” and the underpricing effect in initial public offerings (IPO). The research encompasses data found in the financial statements of companies making their IPO on the Warsaw Stock Exchange over the years 2008–2011. The approach used to assess earnings quality was the measurement of abnormal accruals. The results of this research are consistent with other studies. They demonstrate that on the Polish capital market the “quality” of financial information is a significant factor behind the underpricing of shares in the IPO process.
Źródło:
Problemy Zarządzania; 2016, 4/2016 (63), t.1; 103 - 112
1644-9584
Pojawia się w:
Problemy Zarządzania
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Accrual adjustment: applying the Modified Jones model to selected companies listed on the stock exchanges in Poland and Chile
Korekty memoriałowe: zastosowanie zmodyfikowanego modelu Jones w wybranych spółkach notowanych na giełdach papierów wartościowych w Polsce i Chile
Autorzy:
Morales Parada, Fernando
Höllander Sanhueza, Reinier
Węgrzyńska, Małgorzata
Powiązania:
https://bibliotekanauki.pl/articles/515857.pdf
Data publikacji:
2020
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
creative accounting
accrual adjustments
earnings management
modified Jones model
rachunkowość kreatywna
korekty memoriałowe
zarządzanie zyskami
zmodyfikowany model Jones
Opis:
Purpose: Information from the accounting system should secure the proper development o f business and the capital markets. On the other hand, fraud in the accounting sphere significantly distorts the image of an economic unit, which directly affects the level of social trust, as the trust of the interests of the recipi-ents of financial statements is violated. On a global scale, such activities are developing rapidly. The aim of the article is to try to identify accrual adjustments as an accounting tool using the modified Jones model in Polish and Chilean listed companies. Methodology/approach: A modified Jones model was used to study accrual adjustments. The research sample consisted of 30 selected business entities listed on the stock exchange in Poland and Chile that published financial statements in accordance with IAS/IFRS between 2013 and 2017. In total, 60 listed companies were surveyed. Findings: Poland makes accrual adjustments to lower its operating result, while Chilean economic operators rely on accrual adjustments to increase their operating results. Chilean economic operators show a greater dispersion of discretionary accrual adjustments. Therefore, they show more cases of accounting manipulations than Polish compa-nies. Research limitations: The main limitation of the study was the number of companies and the peri-od covered by the study. Originality/value: In the authors' opinion, no studies have been conducted that compare the two countries, Poland and Chile.
Cel: Informacje pochodzące z systemu rachunkowości powinny zapewnić prawidłowy rozwój pomiotu gospodarczego i rynków kapitałowych. Natomiast nadużycia w sferze rachunkowej w znaczący sposób zaburzają obraz jednostki gospodarczej, które wpływają bezpośrednio na poziom społecznego zaufania, gdyż dochodzi do naruszenia zaufania interesów odbiorców sprawozdania finansowego. W skali ogólno-światowej można zauważyć szybki rozwój tego rodzaju działań. Celem artykułu była próba identyfikacji korekt memoriałowych jako narzędzia rachunkowości za pomocą zmodyfikowanego modelu Jones w pol-skich i chilijskich spółkach giełdowych. Metodyka/podejście: Do badania korekt memoriałowych wyko-rzystano zmodyfikowany model Jones. Próba badawcza składała się z 30 wybranych podmiotów gospodar-czych notowanych na giełdzie papierów wartościowych w Polsce i w Chile publikujących sprawozdania finan-sowe zgodne z MSR/MSSF w latach 2013−2017. Łącznie przebadani 60 spółek giełdowych. Wyniki: W Polsce dokonuje się korekt memoriałowych w celu obniżenia wyniku operacyjnego, podczas gdy chi-lijskie podmioty gospodarcze polegają na korektach memoriałowych, aby zwiększyć swój wynik opera-cyjny. Chilijskie podmioty gospodarcze wykazują większe rozproszenie uznaniowych korekt memoriało-wych. Dlatego wykazują więcej przypadków manipulacji księgowych niż firmy polskie. Ograniczenia badania: Podstawowym ograniczeniem badania była liczba wyselekcjonowanych spółek oraz okres objęty badaniem. Oryginalność/wartość: Zdaniem autorów nie przeprowadzono dotychczas żadnych badań po-równujących oba kraje: Polskę i Chile.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2020, 109(165); 69-84
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Advanced methods of earnings management: monotonic trends and change-points under spotlight in the Visegrad countries
Autorzy:
Kliestik, Tomas
Valaskova, Katarina
Nica, Elvira
Kovacova, Maria
Lazaroiu, George
Powiązania:
https://bibliotekanauki.pl/articles/19233520.pdf
Data publikacji:
2020
Wydawca:
Instytut Badań Gospodarczych
Tematy:
business finance
change-point
earnings management
monotonic trend
European countries
Opis:
Research background: Enterprises manage earnings in an effort to balance their profit fluctuations to provide increasingly consistent earnings in every reporting period. Earnings management is legal and very effective method of accounting techniques and may be used to obtain specific objectives of the enterprises involving the manipulation of accruals. Therefore, there is a need to analyze it in the context of group of countries, while the issue of their detection in the new ways appears.  Purpose of the article: The analysis of annual earnings before interest and taxes (EBIT) of 5,640 enterprises from the Visegrad Four during the period 2009-2018 confirms that the development of earnings management in these countries is not a randomness. Thus, the aim of this article is to determine the existence of positive trend in earnings management and to detect the change-point in its development for each Visegrad country. Methods: Grubbs test, Mann-Kendall trend test and Buishand test were used as appropriate statistical methods. Mann-Kendall test identifies significant monotonic trend occurrence in earnings manipulation in every country. Buishand test indicates significant years, which divides the development of EBIT into two homogenous groups with individual central lines. Findings & Value added: Based on the statistical analysis applied, we rejected randomness in the managing of earning, but we determined the trend of its increasing. The positive earnings manipulation was not homogenous in the analyzed period, however, a change-point was defined. Year 2014 was identified as a break-point for Slovak, Polish and Hungarian enterprises considering the earnings manipulation. Year 2013 was detected as a change-point in Czech enterprises. The methodical approach used may be very helpful for researchers from other countries to determine, detect and understand earnings management as well as for the investors to make decisions based on a specificities of an individual country.
Źródło:
Oeconomia Copernicana; 2020, 11, 2; 371-400
2083-1277
Pojawia się w:
Oeconomia Copernicana
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Agency costs of overvalued equity and earnings management in companies listed on WSE
Autorzy:
Kałdoński, Michał
Jewartowski, Tomasz
Powiązania:
https://bibliotekanauki.pl/articles/557811.pdf
Data publikacji:
2017-03-30
Wydawca:
Uniwersytet Ekonomiczny w Poznaniu
Tematy:
overvalued equity, earnings management, agency costs, agency theory, corporate finance, corporate governance
Opis:
The aim of the paper is to study earnings management activities of companies listed on Warsaw Stock Exchange from the perspective of Jensen’s agency theory of overvalued equity (Jensen, 2005). Specifically, we analyze relations between equity overvaluation and various types of earnings management used by public companies between 2005 and 2015. We provide evidence partially consistent with Jensen’s theory. Specifically, our study reveals that overvaluation intensifies income-increasing accrual earnings management activities. However, we also find that overvaluation is not followed by real transactions management activities, as opposed to previous studies based on the US market. We provide some evidence that this difference might be driven by external monitoring executed by large institutional investors.
Źródło:
Economics and Business Review; 2017, 3(17), 1
2392-1641
Pojawia się w:
Economics and Business Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
An attempt at measuring the effectiveness of higher education in Poland
Autorzy:
Targaszewska, Marta
Powiązania:
https://bibliotekanauki.pl/articles/424996.pdf
Data publikacji:
2014
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
private rate of return to education
Mincerian earnings function
effectiveness
Wilcoxon Matched-Pairs Signed-Rank Test
modernization of higher education
Opis:
In 2006, the European Commission presented the Modernization Agenda for Universities founded on three reforms: curricular, governance and funding. According to the agenda, funding should be based on output-oriented budgeting. What is more, investment in higher education should bring benefits to all stakeholders. The most commonly used tool for measuring the private rate of return to education is Mincer’s econometric model. The paper presents the results of research on the private rate of return to education, which was estimated by the classical Mincerian function where wages are modelled as a function of level of education and experience. Empirical research was conducted using individual data from the Social Diagnosis – research of selected Polish households. The study was conducted in two stages. First, the parameters of the Mincer’s model for respondents included in the diagnosis in 2011 were estimated. Secondly, the parameters of the model for respondents, who declared in 2011 having higher education degree and who took part in the diagnosis in previous years (since 2003) and then declared a lower (other than higher) level of education, were estimated. To determine the significance of differences in monthly net incomes before and after reaching the higher education degree, the Wilcoxon Matched-Pairs Signed-Rank Test was used.
Źródło:
Econometrics. Ekonometria. Advances in Applied Data Analytics; 2014, 1(43); 50-59
1507-3866
Pojawia się w:
Econometrics. Ekonometria. Advances in Applied Data Analytics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Analiza porównawcza znaczenia wyników finansowych i przepływów pieniężnych dla wartości rynkowej w polskim sektorze bankowym
Autorzy:
Bolibok, Piotr
Powiązania:
https://bibliotekanauki.pl/articles/630353.pdf
Data publikacji:
2015
Wydawca:
Szkoła Główna Handlowa w Warszawie
Tematy:
market value, banks, earnings, cash flows
Opis:
The paper compares the relevance of earnings and cash flows for market valuein the Polish banking sector. The study used linear regression analysis based onthe data from separate and consolidated financial statements of 18 domesticallybasedcommercial banks listed on the Warsaw Stock Exchange over the period1998–2013. The results indicate that net earnings reported by the examined banksare more value-relevant than both net cash flows and cash flows to equity.
Źródło:
Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace; 2015, 3, 2; 51-62
2082-0976
Pojawia się w:
Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Applying Benford’s law to detect earnings management
Autorzy:
Sylwestrzak, Marek
Powiązania:
https://bibliotekanauki.pl/articles/14188721.pdf
Data publikacji:
2023
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
earnings management
digital analysis
Polish companies
Opis:
Aim/purpose - This paper analyzes the role of Benford's law in the detection of earnings management in Poland. Previous research that uses Benford's law does not split the sample into a fraud and a control group; however, this method is used in logistic regression and data mining analysis. Design/methodology/approach - The sample comprises 126 observations of Polish non-financial companies listed on the Warsaw Stock Exchange for the years 2010-2021. The author uses first, second, and first-two digits analysis as a proxy for earnings management detection. Findings - The results indicate that fraudulent companies have different deviations in the digits than control firms. Accordingly, the statistical test results indicate that control companies have weaker conformity with the Benford distribution than fraudulent companies. Research implications/limitations - The study sample is limited to 126 observations, which is due to the small number of listed firms that received a monetary fine from the Polish Financial Supervision Authority (UKNF Board) for violation of IAS/IFRS principles related to their financial statements during the study period. Originality/value/contribution - The author offers a significant contribution to the accounting literature by proposing the separation of fraudulent and control observations in Benford analysis due to differences in the deviations of digits. Also, analyzing the full sample may lead to the identification of inappropriate areas for further auditor analysis.
Źródło:
Journal of Economics and Management; 2023, 45; 216-236
1732-1948
Pojawia się w:
Journal of Economics and Management
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Audit report timeliness before and during the COVID-19 pandemic: evidence from the market reaction
Autorzy:
Yen, Jesslyn
Herusetya, Antonius
Powiązania:
https://bibliotekanauki.pl/articles/11541832.pdf
Data publikacji:
2023-03-30
Wydawca:
Sieć Badawcza Łukasiewicz - Instytut Lotnictwa
Tematy:
audit report lag
audit report timeliness
earnings response coefficient
stock return
COVID-19
Indonesia
Opis:
This study investigates the market response to the timeliness of audit reports, specifically before and during the coronavirus disease 2020 (COVID-19) pandemic. We use the earnings response coefficient (ERC) as our proxy to assess the market reaction to the timeliness of audit reports. We applied the purposive sampling method to all companies listed on the Indonesia Stock Exchange (IDX), except for the financial industry, and obtained 977 firm-year observations as our final sample. Using linear multiple regression models in our analysis, we discovered no indication of a market response to the timeliness of audit reports for our full sample during 2018–2020. However, we find evidence that during the COVID-19 pandemic in 2020, the market reacted more positively to the audit report timeliness compared to the pre-COVID-19-pandemic period. Our results indicate that investors were more tolerant of delayed audit reports during the COVID-19 pandemic due to the increased audit efforts and longer time needed to gather sufficient evidence to issue audit reports.
Źródło:
Marketing Instytucji Naukowych i Badawczych; 2023, 47, 1; 49-70
2353-8414
Pojawia się w:
Marketing Instytucji Naukowych i Badawczych
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Budget Deficit and Economic Growth in Sri Lanka: An Econometric Dynamic Analysis
Autorzy:
Aslam, A. L. Mohamed
Powiązania:
https://bibliotekanauki.pl/articles/1192692.pdf
Data publikacji:
2016
Wydawca:
Przedsiębiorstwo Wydawnictw Naukowych Darwin / Scientific Publishing House DARWIN
Tematy:
Dynamic relationship
Budget deficit
Economic growth
Export earnings
Exchange rate and Inflation
Opis:
Budget deficit is a debating word in developing countries; it maintains a relationship with economic growth of countries in different aspects. The objective of this study was to test the dynamic relationship between the budget deficit and the economic growth of Sri Lanka using annual time series data from 1959 to 2013.To test this objective, the budget deficit of Sri Lanka was used as main independent variable and the gross domestic product in constant price was utilized as dependent variable. The exports earnings, exchange rate, inflation rate were used supportive independent variables of this study. The Johansen cointegration technique and Vector Error Correction Model were employed to test the long and short - run dynamic relationship between the budget deficit and the economic growth of Sri Lanka. This study found that all variables were cointegrated at 1st difference form. In the meantime the budget deficit and economic growth of Sri Lanka had preserved a long- run dynamic relationship during the study period but no short- run dynamic relationship. In addition, the budget deficit had positive relationship with economic growth of Sri Lanka.
Źródło:
World Scientific News; 2016, 46; 176-188
2392-2192
Pojawia się w:
World Scientific News
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
COMPARISON OF LIQUIDITY BASED AND FINANCIAL PERFORMANCE BASED INDICATORS IN FINANCIAL ANALYSIS
Autorzy:
Pustylnick, Igor
Powiązania:
https://bibliotekanauki.pl/articles/489125.pdf
Data publikacji:
2017
Wydawca:
Instytut Badań Gospodarczych
Tematy:
earnings management
financial statement fraud
revenue manipulations
M-Score
Z-Score
Opis:
Research background: Since the turn of the 21st century financial statement manipulations became the center of attention for accountants, auditors and financial analysts. Since being classified by the regulators as fraudulent, earnings management has required a separate detection methodology. The majority of detection research is performed through the comparison of a large number of statements for the same company in order to find irregularities in earnings behavior. Shortening of the detection time and the amount of data becomes important. Purpose of the article: The goal was to compare the characteristics of M-Score and ∆P-∆R and to find their advantages and limitations. Applying both indicators to the different samples, the research attempted to determine the statistical connection between them and to set up the limits of their applicability. Since M-Score indicator is liquidity-based, this research attempted to determine to which extent M-Score and Z-Score are statistically related. Methods: The research paper compares the behavior of both indicators using various samples of financial data: the sample of companies, charged with fraud, the sample with exceptional liquidity, the large random sample and the sample from the emerging market economy. Based on the original observations, two other subsamples (one based on poor Z-Score and one based on exceptional Z-Score) were extracted from the main sample. For all samples ∆P-∆R, M-Score and Z-Score were statistically compared among and between themselves. Findings/value added: The research found the limitations of ∆P-∆R and M-Score in the stable markets and was able to connect them in the emerging market by using linear regression model (also including Z-Score). The research confirmed that M-Score can mistake exceptional performance for manipulations, resulted in Type I errors. ∆P-∆R appeared somewhat coarse and prone to Type II errors. The combined use of both in the emerging markets will provide the best approach.
Źródło:
Oeconomia Copernicana; 2017, 8, 1; 83-97
2083-1277
Pojawia się w:
Oeconomia Copernicana
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Corporate Income Tax Changes in the Context of Earnings Management: a Review of the Literature
Autorzy:
Krzeczewska, Olga
Serra Coelho, Luís Miguel
Powiązania:
https://bibliotekanauki.pl/articles/2121897.pdf
Data publikacji:
2022-09-14
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
earnings management
tax incentive
tax rate change
tax reform
Opis:
The purpose of the article/hypothesis: This paper aims to provide a comprehensive review of the theoretical and empirical literature regarding tax-induced earnings management. In particular, the association between anticipated tax changes and earnings management is of interest to the authors. Methodology: This paper uses a systematic literature review to achieve its research objectives. Results of the research: The presented research is mostly devoted to tax rate decreases and focuses on accrual-based earnings management methods. In anticipation of a tax rate change, companies shift their income from a high to a low tax rate period. Moreover, the probability of tax-induced earnings management is higher in case of extreme changes in the tax rate, larger prospects for tax savings as well as in case of private firms. This paper identifies several inconsistencies and gaps in the current literature, emphasizing that the connection between firms’ characteristics, the level of book-tax conformity and the practice of earnings management remains unclear.
Źródło:
Finanse i Prawo Finansowe; 2022, 3, 35; 27-41
2391-6478
2353-5601
Pojawia się w:
Finanse i Prawo Finansowe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Creative workers: returns to education and experience. The evidence from Australia
Zwrot z inwestycji w wykształcenie i doświadczenie na przykładzie pracowników kreatywnych w Australii
Autorzy:
ZAWADZKI, Kamil
WOJDYŁO, Monika
Powiązania:
https://bibliotekanauki.pl/articles/435216.pdf
Data publikacji:
2018-06-01
Wydawca:
Uniwersytet Opolski
Tematy:
human capital
creative workers earnings
returns to education
returns to experience
kapitał ludzki
wynagrodzenia pracowników kreatywnych
zwrot z wykształcenia
zwrot z doświadczenia zawodowego
Opis:
This paper uses unit record data from the Household, Income and Labour Dynamics in Australia (HILDA) Survey conducted on 7340 individuals. The mapping methodology of Australian creative economy was implemented to extract 455 workers belonging to 27 creative occupations. To compare differentiation of influence of human capital on the creative workers’ hourly wage with the general population’s returns to education and work experience, the quantile and ordinary least squares regressions were used. Results indicate larger wage gap among creative workers than among other working persons. Returns to education and to experience are similar for the creative workforce, while in the general population return to education is three times as large as to experience. The most important finding is that investing in school education is less profitable for creative economy workers than that for other working people. Besides, there is a considerable difference in the profitability of investment in human capital among creative men and women.
W artykule wykorzystano bazę danych jednostkowych z Badania Gospodarstw Domowych, Dochodów i Dynamiki Pracy w Australii (HILDA) zawierającą dane 7340 osób. Zastosowano metodykę mapowania australijskiej gospodarki kreatywnej dla wyabstrahowania danych 455 pracowników reprezentujących 27 zawodów kreatywnych. Zastosowano regresję kwantylową oraz MNK aby porównać zróżnicowanie wpływu kapitału ludzkiego na godzinowe stawki wynagrodzeń pracowników kreatywnych oraz zwrot z inwestycji w wykształcenie i doświadczenie zawodowe w całej populacji. Wyniki wskazują na większą lukę płacową pośród pracowników kreatywnych niż pośród pozostałych osób. O ile zwrot z wykształcenia i z lat doświadczenia jest podobny wśród kreatywnej siły roboczej, to w całej populacji zwrot z edukacji jest trzykrotnie większy niż z doświadczenia. Główną konkluzją jest stwierdzenie, że inwestowanie w edukację formalną wśród pracowników gospodarki kreatywnej jest mniej opłacalne niż wśród ogółu pracujących. Ponadto zidentyfikowano istotną różnicę w zyskowności inwestowania w kapitał ludzki przez kobiety i mężczyzn reprezentujących gospodarkę kreatywną.
Źródło:
Economic and Environmental Studies; 2018, 18, 2; 1017-1033
1642-2597
2081-8319
Pojawia się w:
Economic and Environmental Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Cross country linkages as determinants of procyclicality of loan loss provisions – empirical importance of SURE specification
Autorzy:
Olszak, Małgorzata
Pipień, Mateusz
Powiązania:
https://bibliotekanauki.pl/articles/1203975.pdf
Data publikacji:
2013
Wydawca:
Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
Tematy:
loan loss provisions
procyclicality
earnings management
Opis:
Procyclicality in banking may result in financial instability and therefore be destructive to economic growth. The sensitivity of different banking balance sheet and income statement variables to the business cycle is diversified and may be prone to increasing integration of financial markets. In this paper we address the problem of the influence of financial integration on the transmission of economic shocks from one country to another and consequently on the sensitivity of loan loss provisions to the business cycle. We also aim to find out whether earnings management hypotheses are supported throughout the whole business cycle. Application of the SURE approach to 13 OECD countries in 1995-2009 shows that the procyclicality of LLP is statistically significant almost in thewhole sample of countries. Independent of the econometric specification, the earnings management hypotheses are hardly supported.
Źródło:
Faculty of Management Working Paper Series; 2013, WPS 2/2014; 1-19
2300-4371
Pojawia się w:
Faculty of Management Working Paper Series
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Czy w Polsce rośnie akceptacja społeczna dla nierówności płac?
Is There a Rising Social Acceptance of Earnings Inequalities in Poland?
Autorzy:
Kumor, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/20254384.pdf
Data publikacji:
2011
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
social acceptance earnings
inequalities
econometric model
Polska
Opis:
In our studies we deal with estimating of the optimal ranges of earnings – the optimal of Gini indexes which are favourable to maximization of the GDP growth in Poland. We suspect that the optimal Gini coefficients expressing the acceptance of the whole of society for earnings inequalities can increase. In the article we formulated a hypothesis on the social habit to increasing disproportions of earnings. We verified the hypothesis on the basis of the model of the economic growth using data from 1970 to 2007. We carried out econometric studies in two stages. In the first stage we estimated the optimal Gini coefficients for short sub-periods being moved increasingly in time. In the second stage, we studied the character of changes of the optimal Gini coefficients. In the studies we proved the hypothesis on the habit of society to increasing disproportions of earnings. The optimal Gini coefficients increase along with the increase of differences in earnings and the increase of the economic level per capita. The growth of the optimal Gini coefficient may be slowed down.
Źródło:
Annales. Etyka w Życiu Gospodarczym; 2011, 14, 1; 171-179
1899-2226
2353-4869
Pojawia się w:
Annales. Etyka w Życiu Gospodarczym
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Deklaracje podatkowe – problemy podstawowe
Tax returns: basic problems
Autorzy:
Modzelewski, Witold
Powiązania:
https://bibliotekanauki.pl/articles/1775512.pdf
Data publikacji:
2020-12-23
Wydawca:
Instytut Studiów Podatkowych Modzelewski i wspólnicy
Tematy:
deklaracja podatkowa
zobowiązanie podatkowe
informacja podatkowa
tax return/declaration (earnings statement)
tax liability/obligation
tax information
Opis:
W niniejszym artykule omówiono podstawową problematykę związaną z zagadnieniem deklaracji podatkowych. Z uwagi na brak ogólnej definicji formalnej autor poddaje analizie funkcję i specyfikę tego najważniejszego, fakultatywnego elementu normatywnej konstrukcji podatku w celu wskazania konstytutywnych cech, jakimi charakteryzuje się każda deklaracja.
The article discusses the basic issues related to tax returns (declarations). Since no formal definition exists, analysed is the function and specificity of this major facultative element of the normative structure of tax, seeking to indicate the constitutive features of every tax return.
Źródło:
Doradztwo Podatkowe Biuletyn Instytutu Studiów Podatkowych; 2020, 12(292); 25-27
1427-2008
2449-7584
Pojawia się w:
Doradztwo Podatkowe Biuletyn Instytutu Studiów Podatkowych
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 112

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