http://hdl.handle.net/20.500.12182/100 2026-04-12T06:15:48Z 2026-04-12T06:15:48Z Łazarowicz, Edyta http://hdl.handle.net/20.500.12182/1193 2026-04-11T18:06:00Z 2018-01-01T00:00:00Z

The impact of national regulations and company size on the structure and content of the statement of financial position under IFRS. Evidence from Poland Łazarowicz, Edyta Previous research on the IFRS practice in the world found the impact of country factors on IFRS financial reporting. Despite the use of the same set of standards there are differences between countries and differences between large and small companies in one country. This paper examines the association between Polish national regulations and the IFRS format of the statement of financial position of Polish listed companies and the differences between large and small companies. I found that IFRS statements of financial position of Polish listed companies are much more condensed than the obligatory format of balance sheet under the Polish Accounting Act. I also found that there are not large differences between the structure and content of the statement of financial position of large and small companies. This paper extends the IFRS adoption literature by examining the statements of financial position of large and small companies from a country where national regulations contain the obligatory formats of financial statements. Moreover, the research relates to a country from Central and Eastern Europe which is often under-represented in the international accounting research.

2018-01-01T00:00:00Z Ziółkowska, Marta http://hdl.handle.net/20.500.12182/846 2026-04-11T18:02:10Z 2017-01-01T00:00:00Z

Usage of franchising in social business model Ziółkowska, Marta This paper is a conceptual study on the social enterprise scaling up strategy using franchise business model. The paper is descriptive in nature and the longitudinal case study research approach has been used. Social franchising has been utilised by the social sector in a variety of ways, yet franchising as a form of social entrepreneurship context is a new area of research. The paper examines franchising by analysing the model and its usage for satisfying social needs and is based on an overview of literature available on the subject, as well as the analysis of the accessible data. Moreover, the study provides basic characteristics and knowledge for future in-depth research with regards to this topic.

2017-01-01T00:00:00Z