Zobrazeno 1 - 10
of 15
pro vyhledávání: '"Sylwia Silska-Gembka"'
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 45, Iss 3, Pp 128-152 (2021)
Purpose: The purpose of this paper is to summarize and evaluate previous research of Polish authors in the field of accounting ethics; identify the main trends in empirical research and organize the research findings; establish and assess the scope o
Externí odkaz:
https://doaj.org/article/bee944ad4530484aa85d6b9750fa2809
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 108, Iss 164, Pp 167-190 (2020)
The purpose of this paper is to summarize the Polish publications devoted to the ethical aspects of accounting. Based on more than 100 articles gathered from national journals, this paper analyses the quantitative as well as the thematic aspects of t
Externí odkaz:
https://doaj.org/article/1c7194de5b9048818bbe0742ba3f6944
Publikováno v:
Cogent Business & Management, Vol 9, Iss 1 (2022)
This study investigates whether national culture influences judgments made by Polish and British accounting professionals when interpreting selected International Financial Reporting Standards (IFRS) that contain uncertainty expressions. We provide e
Externí odkaz:
https://doaj.org/article/e5caa855ef0c47ffae9195faeb665353
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 157, Iss 101, Pp 95-110 (2019)
The objective of this study is to specify whether the interpretation of verbal probability expressions (VPEs) by accounting professionals depends on the context in which they have been used in IFRS. For the purpose of this study, a questionnaire was
Externí odkaz:
https://doaj.org/article/64f5d36fd11747c5b0c346114ebc38c5
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 18, Iss 1, Pp 25-49 (2019)
Research Question: Do Polish and British accounting professionals interpret verbal probability expressions (VPEs) differently when presented with identical excerpts from IFRS? Motivation: Our research has been motivated by the ongoing debate of consi
Externí odkaz:
https://doaj.org/article/0ffe58a078854ede9ca1c11e1ff76c84
Autor:
Sylwia Silska-Gembka
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 2017, Iss 92 (148), Pp 131-150 (2017)
Celem artykułu jest zidentyfikowanie możliwych przyczyn różnic w interpretacji słownych określeń prawdopodobieństwa występujących w Międzynarodowych Standardów Sprawozdawczości Finansowej. Wynikają one z niejednoznaczności tych sformu
Externí odkaz:
https://doaj.org/article/5f1f5dae2f6e4716ad8ccfa56dfa176b
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 45, Iss 3, Pp 128-152 (2021)
Purpose: The purpose of this paper is to summarize and evaluate previous research of Polish authors in the field of accounting ethics; identify the main trends in empirical research and organize the research findings; establish and assess the scope o
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d8ae23ed0d380401a2ab5d76cee2f379
http://ztr.skwp.pl/gicid/01.3001.0015.2348
http://ztr.skwp.pl/gicid/01.3001.0015.2348
Publikováno v:
Cogent Business & Management, Vol 9, Iss 1 (2022)
This study investigates whether national culture influences judgments made by Polish and British accounting professionals when interpreting selected International Financial Reporting Standards (IFRS) that contain uncertainty expressions. We provide e
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::10f99ad20aabe6d52302595fd5059f33
https://doi.org/10.1080/23311975.2021.1993556
https://doi.org/10.1080/23311975.2021.1993556
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 157, Iss 101, Pp 95-110 (2019)
The objective of this study is to specify whether the interpretation of verbal probability expressions (VPEs) by accounting professionals depends on the context in which they have been used in IFRS. For the purpose of this study, a questionnaire was
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d9abbf7d6417e6b23562129368427160
https://doi.org/10.5604/01.3001.0013.0757
https://doi.org/10.5604/01.3001.0013.0757
The objective of this paper is to specify in which way Polish accounting professionals manage to interpret "in context" verbal probability expressions (VPEs) from IFRS. Taking into account the Polish accounting professionals attachment to the prudenc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::342518a06d27cea5944c19d7d68ca76d
https://hdl.handle.net/10419/242267
https://hdl.handle.net/10419/242267
