"Financial Sciences 23/3"

Spis treści

Introduction 8

Michał Biernacki: Benefits and inconveniences of the practical implementation of Environmental Life Cycle Costing 10

Michał Comporek: The relationship between reserves and accruals – with reference to the issue of earnings management in public companies 18

Justyna Dobroszek: The measurement of costs and results in supply chain management: the case of Poland 35

Justyna Dobroszek, Ewelina Zarzycka, Alina Almasan, Cristina Circa: A comperative study on managers’ assessment of the selected properties of internal reports 47

Stanisław Hońko: Do Polish accountants enjoy their job? Results of a nationwide survey „Accountants’ self-portrait” 62

Anna Kasperowicz: International Financial Reporting Standard no 15 “Customer agreements” in the construction industry 74

Magdalena Kozińska: Structure of the passive side of a bank’s balance sheet versus the pari passu and no-creditor-worse-off rules 85

Małgorzata Macuda: Diagnosis-related group prospective payment system in Poland – costs versus tariffs: the case of inguinal hernia 103

Krzysztof Wańczyk: Impact of changes in composition of exchange price index shares of listed Polish companies 112