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.

Author: Vikree Tojara
Country: Namibia
Language: English (Spanish)
Genre: History
Published (Last): 13 July 2016
Pages: 250
PDF File Size: 14.78 Mb
ePub File Size: 5.25 Mb
ISBN: 949-9-74545-532-9
Downloads: 19920
Price: Free* [*Free Regsitration Required]
Uploader: Tami

We use survey data in the case of banks and structured interviews in the case of venture capital to document differences in the use of information about IC by two types of financial intermediaries. Since then, much effort has been put into improving existing and inventing new corporate governance mechanisms as well as increasing accountability of managers to their stakeholders. The recommendation for the improvements of the credit risk assessment process ends the paper.

Implications for Accounting more. Towards Balanced DevelopmentDobija M. 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? Interpretation and analysisD.

The existing body of literature on audit committees focuses on the effectiveness of audit committees in the outsider model of corporate governance.

Add Social Profiles Facebook, Twitter, etc. Sennikova Irina Participation in conferences: Kozminski International Business School. 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, The study focuses on credit analysts in Poland, engaged in the credit risk assessment of Dodota.

An academic textbookDobija D. Evolution and Design for Efficiency Publication Date: Kontrola, Aspekty behawioralneDobija D. Traditional financial statements do not present IC information sufficiently, also the traditional, physical collateral model cannot be easily applied. Intellectual entrepreneurship and credit risk assessment: Exploring audit committee practices: Since their beginnings, companies have tried to design structures that would reduce, if not eliminate, the inherited problem of conflicts of interest among various participants.


Faculty :: Kozminski University

Corporate governance has become an attractive topic for academic research, especially after several cases of corporate scandals at the beginning of the 21st century. Value-relevance tests show returns are correlated with contemporaneous earnings throughout this period. Economic measurement, which results are reported in money terms, The experience of doibja auditors Program in Management delivered fully in English.

Information technology investment announcements and market value in transition economies: The recent regulatory proposals, consultation papers, discussion and research reports on audit reporting have intensified the discussion regarding whether the current standard audit report communicates the appropriate information to the users of the report.

Log In Sign Up.

Scientific Activities National projects: The analysis shows, that the use of non-financial information is limited. However, analysis of the data provides mixed evidence with regard to the extended audit report. Get a German bachelor diploma or a Master degree from one dorrota our prestigious partners in France or the United Kingdom.

I currently serve as a Ph. However, this debate is not embedded in the contemporary world. Contracting for Finances by Entrepreneurial Firms: Auditors acknowledge the usefulness of the extended audit report to report on additional issues and concerns but, at the same time, the standard form of the extended audit report as prescribed in the Polish Auditing Standards is found to have little information value to its users.


This paper contributes to the literature on Dobijja 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.

We use survey data in case of banks, and interviews in case of venture capital to document differences in the utilization of information of intellectual capital by the two types of financial intermediaries.

Dorota Dobija

Doblja out more about Kozminski University Ph. Click here to sign up. When market exists then the exchange value is present and the measurement is possible. Inwestowanie i kredytowanie more.

Perspektywa historyczna i stan obecny in: 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. This paper outlines the evolution of the information environment of the Warsaw Stock Exchange in Double Degree programs at Kozminski University.

dblp: Dorota Dobija

The Case of Odbija in: The paper seeks to address two questions. The secondary purpose is to establish how these firms use this information 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. Journal of Strategic Information Systems. Standing Orders of the East India Company, more.