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Gospodarka Narodowa-The Polish Journal of Economics最新文献

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The Displacement Effects of Social Security Wealth in a Transition Economy: The Case of Poland 转型经济中社会保障财富的置换效应——以波兰为例
IF 0.2
Gospodarka Narodowa-The Polish Journal of Economics Pub Date : 2023-03-31 DOI: 10.33119/gn/159033
M. Wroński
{"title":"The Displacement Effects of Social Security Wealth in a Transition Economy: The Case of Poland","authors":"M. Wroński","doi":"10.33119/gn/159033","DOIUrl":"https://doi.org/10.33119/gn/159033","url":null,"abstract":"Economic theory does not give clear predictions on the impact of social security wealth on private wealth. While the basic life-cycle hypothesis predicts full displacement, many more advanced theoretical contributions anticipate only a limited offset. Empirical research on the issue is also not conclusive. In this paper, we measure the substitution between social security wealth and private wealth in Poland. To obtain measures of long-term substitution, we measure the displacement effects of social security wealth on net wealth. Our estimates of the effects on consumption and the saving rate reflect a short-term impact. Our results do not provide support for the hypothesis that social security wealth crowds out private savings in the long term. The short-term evidence is mixed, but the effects of social security wealth on consumption are at best weak, while the impact on saving rates is not statistically significant. In our view, in transition economies, the","PeriodicalId":40977,"journal":{"name":"Gospodarka Narodowa-The Polish Journal of Economics","volume":" ","pages":""},"PeriodicalIF":0.2,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48816518","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
On the Modelling Method in Adam Smith’s Economic Thought 论亚当·斯密经济思想中的建模方法
IF 0.2
Gospodarka Narodowa-The Polish Journal of Economics Pub Date : 2023-03-31 DOI: 10.33119/gn/159030
Ł. Hardt
{"title":"On the Modelling Method in Adam Smith’s Economic Thought","authors":"Ł. Hardt","doi":"10.33119/gn/159030","DOIUrl":"https://doi.org/10.33119/gn/159030","url":null,"abstract":"","PeriodicalId":40977,"journal":{"name":"Gospodarka Narodowa-The Polish Journal of Economics","volume":" ","pages":""},"PeriodicalIF":0.2,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46712981","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Which Capital Structure TheoryExplains Financial Behaviourof Small and Medium-SizedEnterprises? Evidence from Poland 哪种资本结构理论可以解释中小企业的财务行为？来自波兰的证据
IF 0.2
Gospodarka Narodowa-The Polish Journal of Economics Pub Date : 2023-03-31 DOI: 10.33119/gn/159035
J. Jaworski, L. Czerwonka
{"title":"Which Capital Structure Theory\u0000Explains Financial Behaviour\u0000of Small and Medium-Sized\u0000Enterprises? Evidence from Poland","authors":"J. Jaworski, L. Czerwonka","doi":"10.33119/gn/159035","DOIUrl":"https://doi.org/10.33119/gn/159035","url":null,"abstract":"","PeriodicalId":40977,"journal":{"name":"Gospodarka Narodowa-The Polish Journal of Economics","volume":" ","pages":""},"PeriodicalIF":0.2,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48154758","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Optimal Labour Income Taxation in Poland: The Case of High-Income Earners 波兰最优劳动所得税:以高收入者为例
Gospodarka Narodowa-The Polish Journal of Economics Pub Date : 2023-03-31 DOI: 10.33119/gn/159031
Maciej Dudek, Paweł Dudek, Konrad Walczyk
{"title":"Optimal Labour Income Taxation in Poland: The Case of High-Income Earners","authors":"Maciej Dudek, Paweł Dudek, Konrad Walczyk","doi":"10.33119/gn/159031","DOIUrl":"https://doi.org/10.33119/gn/159031","url":null,"abstract":"1. Atkinson A., Piketty T., Saez E. [2011], Top Incomes in the Long-Run of History, Journal of Economic Literature, 49 (1): 3–71. Google Scholar","PeriodicalId":40977,"journal":{"name":"Gospodarka Narodowa-The Polish Journal of Economics","volume":"354 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135787799","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Earnings Management amid the COVID-19 Financial Crisis: The Experience of Poland 新冠肺炎金融危机中的盈余管理：波兰的经验
IF 0.2
Gospodarka Narodowa-The Polish Journal of Economics Pub Date : 2023-03-31 DOI: 10.33119/gn/159032
Joanna Lizińska, Leszek Czapiewski
{"title":"Earnings Management amid the COVID-19 Financial Crisis: The Experience of Poland","authors":"Joanna Lizińska, Leszek Czapiewski","doi":"10.33119/gn/159032","DOIUrl":"https://doi.org/10.33119/gn/159032","url":null,"abstract":"This study examines the consequences of the COVID-19 turbulence on the infor-mativeness of financial reporting. Using data from non-financial public compa-nies in Poland, our evidence documents the evolution of accrual and real earn-ings management during the pandemic period. We estimate earnings quality with cross-sectional models, observing abnormal accruals, abnormal cash flow from operations, abnormal discretionary expenditures and abnormal production costs. We contribute to the debate on earnings management during financial crises. Specifically, discretionary accruals declined significantly during the crisis. This suggests companies were less eager to inflate earnings via accruals. Polish firms also seemed to be more inclined to adopt the 'big bath' strategy to inflate future income. Additionally, the research provides support for predictions that real earn-ings management gained importance during the turbulence when the total effect of boosting income through real transactions was significant. It suggests that dur -ing the COVID-19 crisis companies based their strategies more on the probability of being detected, rather than on the cost of such activities. The study adds to the debate on the qualitative characteristics of earnings as key accounting informa-tion and its importance in corporate finance, issues that cannot be overestimated from the perspective of company stakeholders.","PeriodicalId":40977,"journal":{"name":"Gospodarka Narodowa-The Polish Journal of Economics","volume":"1 1","pages":""},"PeriodicalIF":0.2,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43595694","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Narrative Economics: An Emerging New Research Approach 叙事经济学:一种新兴的研究方法
IF 0.2
Gospodarka Narodowa-The Polish Journal of Economics Pub Date : 2023-03-31 DOI: 10.33119/gn/159034
Łukasz Baszczak
{"title":"Narrative Economics: An Emerging New Research Approach","authors":"Łukasz Baszczak","doi":"10.33119/gn/159034","DOIUrl":"https://doi.org/10.33119/gn/159034","url":null,"abstract":"","PeriodicalId":40977,"journal":{"name":"Gospodarka Narodowa-The Polish Journal of Economics","volume":" ","pages":""},"PeriodicalIF":0.2,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48040061","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Relationship Between Wage Differentiation and Productivity in Polish Regions 波兰地区工资差异与生产率的关系
IF 0.2
Gospodarka Narodowa-The Polish Journal of Economics Pub Date : 2022-12-30 DOI: 10.33119/gn/154835
Damian Mowczan, J. Sztaudynger
{"title":"The Relationship Between Wage Differentiation and Productivity in Polish Regions","authors":"Damian Mowczan, J. Sztaudynger","doi":"10.33119/gn/154835","DOIUrl":"https://doi.org/10.33119/gn/154835","url":null,"abstract":"The article attempts to determine the optimal wage differentiation in Poland’s 16 regions from 1999 to 2015. In our study, optimality is a maximum level of total factor productivity. Wage differentiation was measured by the Gini coefficient. Two hypotheses were tested and confirmed: (1) the relationship between wage differentiation and TFP is described by the parabolic function with a maximum; (2) parabolic functions differ from each other, with different optimal dif-ferentiations","PeriodicalId":40977,"journal":{"name":"Gospodarka Narodowa-The Polish Journal of Economics","volume":" ","pages":""},"PeriodicalIF":0.2,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48485553","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
“Hard” vs. “Soft” Managerialism: How to Reform Universities and Let Them Remain Universities “硬”与“软”管理主义:如何改革大学并让它们继续成为大学
IF 0.2
Gospodarka Narodowa-The Polish Journal of Economics Pub Date : 2022-12-30 DOI: 10.33119/gn/154834
P. Urbanek
{"title":"“Hard” vs. “Soft” Managerialism: How to Reform Universities and Let Them Remain Universities","authors":"P. Urbanek","doi":"10.33119/gn/154834","DOIUrl":"https://doi.org/10.33119/gn/154834","url":null,"abstract":"The transformation of academic institutions inspired by the ideas of New Public Management introduces a new paradigm of university governance. The essence of the new university model is the transfer of corporate authority structures and managerial practices to the academic institutional environment. Such an approach to university reform refers to the concept of “hard” managerialism. If universities accept the imposed new managerial rules of the game, they strengthen a system based on a logic that departs from traditional academic norms. However, universities can try to maintain their traditional institutions rooted in the academic institutional logic, which requires an alternative approach falling within the concept of “soft” managerialism. The article shows that collegiality and managerialism do not have to be contradictory. These two seemingly conflicting ideas can co-exist in a “soft” version of managerialism, taking on a more humanised or neo-collegial form. This requires a redefinition of university governance structures while maintaining traditional academic norms and values. The article uses critical literature analysis as a research method","PeriodicalId":40977,"journal":{"name":"Gospodarka Narodowa-The Polish Journal of Economics","volume":" ","pages":""},"PeriodicalIF":0.2,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42965737","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Balance Sheet Theory During COVID-19: The Relationship Between Cash Flow and Investment in Polish Listed Companies 新冠肺炎期间的资产负债表理论：波兰上市公司现金流与投资的关系
IF 0.2
Gospodarka Narodowa-The Polish Journal of Economics Pub Date : 2022-12-30 DOI: 10.33119/gn/154832
Marian Nehrebecki
{"title":"Balance Sheet Theory During COVID-19: The Relationship Between Cash Flow and Investment in Polish Listed Companies","authors":"Marian Nehrebecki","doi":"10.33119/gn/154832","DOIUrl":"https://doi.org/10.33119/gn/154832","url":null,"abstract":"The aim of this paper is to verify the theory of the balance sheet channel among Polish listed companies, especially during the COVID-19 pandemic period. This objective was achieved by examining the relationship between cash flow and investment, based on an Emerging Markets Information Services (EMIS) database covering companies listed on the Warsaw Stock Exchange, including the bourse’s alternative NewConnect market","PeriodicalId":40977,"journal":{"name":"Gospodarka Narodowa-The Polish Journal of Economics","volume":" ","pages":""},"PeriodicalIF":0.2,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44159703","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Ukrainian Regional Policy: The Path to European Integration 乌克兰区域政策：欧洲一体化之路
IF 0.2
Gospodarka Narodowa-The Polish Journal of Economics Pub Date : 2022-12-30 DOI: 10.33119/gn/154836
M. Michalak, A. Nowakowska, Ihor Lishchynskyy, M. Lyzun
{"title":"Ukrainian Regional Policy: The Path to European Integration","authors":"M. Michalak, A. Nowakowska, Ihor Lishchynskyy, M. Lyzun","doi":"10.33119/gn/154836","DOIUrl":"https://doi.org/10.33119/gn/154836","url":null,"abstract":"In the last decade, Ukraine has significantly strengthened its aspirations of integration with the European Union and implemented reforms designed to transform its political and economic system in line with EU principles and rules. One of the pillars of these changes is building a new model of regional policy. This paper dis-cusses the evolution and status of Ukrainian regional policy in the context of the country’s integration aspirations. Based on an analysis of legal regulations and casual interviews, it also indicates the desired directions of transformation aimed at creating a policy model consistent with the EU approach. According to the authors, even though some actions have already been undertaken by the Ukrainian authorities, various adjustments are still needed. Efforts in this area should focus on developing a coherent strategic planning system and building a bottom-up and partnership approach to regional policy","PeriodicalId":40977,"journal":{"name":"Gospodarka Narodowa-The Polish Journal of Economics","volume":" ","pages":""},"PeriodicalIF":0.2,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46507566","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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