Dorota Dobija, Kozminski University, Department of Accounting, Faculty Member. Studies Intellectual Capital, Corporate Governance, and Capital Markets. Information card. Prof. DOROTA DOBIJA. Prof. DOROTA DOBIJA. Department of Accounting. Contact. [email protected] Wyświetl profil użytkownika Dorota Dobija na LinkedIn, największej sieci zawodowej na świecie. Dorota Dobija ma 4 pozycje w swoim profilu. Zobacz pełny.
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Are credit analysts dealing with SMEs aware of the immaterial part of economy, and if so, do they use such information in their credit decisions? When market exists then the exchange value dobijq present and the measurement is possible.
Implications for Accounting more.
Co-authored with Karol Klimczak Journal Name: Building on the Roztocki and Weistroffer c dobika model, this study examines stock market dobja to announcements of information technology investments in Poland, an emerging market and transition economy. The purpose of this paper is first to examine if financial intermediaries such as banks and venture capitalists use information on intellectual capital IC in their financing decisions related to small, knowledge-intensive, entrepreneurial firms, and second how this information is used in their financing decisions.
Business historians have documented that the development of various organizational forms was a result of the constant struggle to write more and more efficient contracts between firms’ participants.
Early Evolution of Corporate Control and Auditing: We use survey data in the case of banks and structured interviews in the case of venture capital to document differences in the dbija of information about IC by two types of financial intermediaries.
Value-relevance tests show returns are correlated with contemporaneous earnings throughout this period. Publications Articles in scientific journals: Get a German bachelor diploma or a Master degree from one of our prestigious partners in France or the United Kingdom. Can Creativity be Measured in Monetary Terms?
dblp: Dorota Dobija
Exploring audit committee practices: The analysis shows, that doroa use of non-financial information is limited. Evolution and Design for Efficiency. Kontrola, Aspekty behawioralneDobija D.
Relationship-based lending, as in the case of ‘business angels’, relies doroat on IC information, especially related to the human capital of managers, dobbija some supplementary use of financial indicators.
Creativity is a certain feature of human nature, and one can expect it to be very complex issue determined by social environment and organizational context. About me In the area of accounting, I deal with the issues of the impact of financial and non-financial information on the valuation of securities and issues from the borderline of corporate governance, financial reporting and financial audit.
Dorota Dobija – Semantic Scholar
The recommendation for the improvements of the credit risk assessment process ends the paper. Based on 66 announcements by companies traded at the Warsaw Stock Exchange in However, the increasing number, size and complexity of transactions soon rendered the ex ante approach unwieldy, and led to ex post verification of financial transactions that were used to prepare the financial statements.
Wolters Kluwer Publication Date: This paper focuses on the role of control and auditing in effective corporate governance.
Business and Society – Making management education relevant for the 21st CenturyD. Journal of Strategic Information Systems. At the same time, the analysts perceive information about IC relevant for their job, and point out that the current credit risk assessment procedures do not allow for the use of such information.
Inwestowanie i kredytowanie more. Economic measurement, which results are reported in money terms, creates natural impediments, however acquired results provide useful information provided that the subject of measurement is clearly stated, which means that one know what is being measured. CV History of scientific positions: This paper contributes to the literature on IC by examining the extent to which banks and venture capitalists use information on immaterial assets by documenting the differences and providing recommendations for improvements in the assessment of the creditworthiness of small and medium enterprises SMEs.
The period of the analysis relates to the first twenty-one years of the EIC, from the first rules written in the Charter of Incorporation to the time when the Standing Orders of the EIC were published.
The Case of Poland in: In the area of management I specialize in topics related to knowledge management and intellectual capital. Uniwersytet Ekonomiczny w Katowicach Publication Date: Based on 66 announcements by companies traded at the Warsaw Stock Exchange in the period —, our study confirms some previously published results from studies conducted primarily in highly developed markets, but also shows that specific characteristics of announcements play a more important role than has been commonly assumed.
I have been involved in designing intellectual capital measurement and reporting systems. For more information about Poland, Warsaw, accommodation, and studying at KU click here.
The purpose of this paper is first to examine if financial intermediaries such as banks and venture capitalists use information on intellectual capital IC in their financing decisions related to small, knowledge-intensive, While, in the United States, mandatory auditing of public companies is commonly traced back to the reforms that followed the Great Depression, the origin of modern auditing as an essential tool of control in business corporations, this article argues, most likely occurred four centuries earlier with the emergence of the first joint-stock companies.
This research investigation examines audit committees in a setting representing the insider model of corporate governance in a transition economy, specifically raising questions about the resources and processes of audit committees. Master of Business Administration Publication Date: Towards Balanced DevelopmentDobija M.
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Additionally my expertise relates to management of public sector organisations with the special attention to performance management systems in the higher education institutions.