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The Use of Operational Cash Flow in the Estimation of Accrual-Based Earnings Management

Bibliography Arsenijević A., Dukić T., 2017, Creative cash flow reporting , Facta Universitatis, Series: Economics and Organization, University of Niš, vol. 14. Comporek M., 2018, The relationship between reserves and accruals – with reference to the issue of earnings management in public companies , Financial Sciences, vol. 23, no. 3, Publishing House of Wroclaw University of Economics, Wrocław. Dechow P.M., Dichev I.D., 2002, The quality of accruals and earnings: the role of accrual estimation errors , The Accounting Review, no. 77(s-1

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Heteroskedasticity in Excess Bitcoin Return Data: Google Trend vs. Garch Effects

., Kancs A., 2016, The economics of Bitcoin price formation , Applied Economics 48, pp. 1799-815. Roll R., 1988, R2. Journal of Finance, 43(3), pp. 541-566. Senarathne C.W., 2019a, The leverage effect and information flow interpretation for speculative bitcoin prices: Bitcoin volume vs ARCH effect , European Journal of Economic Studies, 8(1), pp. 77-84. Senarathne C.W., 2019b, The information flow interpretation of margin debt value data: Evidence from the New York Stock Exchange, Applied Economics Journal, 26(1), pp. 31-46. Senarathne C

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Expensive and Cheap Funds – Polish Stock Mutual Fund Fees in 2017

Bibliography Carhart M.M. 1997, On persistence in mutual fund performance , The Journal of Finance, 52(1), p. 57. Cooper M.J., Gulen H., Rau P.R., 2005, Changing names with style: Mutual fund name changes and their effects on fund flows , Journal of Finance, 60(6), pp. 2825-2858. Del Guercio, D., Reuter J., 2012, Mutual fund performance and the inventive to generate alpha , Journal of Finance, 69(4), pp. 1673-1704. Elton E.J., Gruber M.J., Blake Ch.R., 2003, Incentive fees and mutual funds , Journal of Finance, 58(2), pp. 779

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The Relationship between Reserves and Accruals – With Reference to the Issue of Earnings Management in Public Companies

Bibliography Adamczyk J., 2017, The Accounting Act. Ustawa o rachunkowości , Wydawnictwo C.H. Beck, Warszawa. Arkan T., 2015, The Effects of Earning Management Techniques, Net Income and Cash Flow on Stock Price , Zeszyty Naukowe Uniwersytetu Szczecińskiego nr 855: Finanse, Rynki Finansowe, Ubezpieczenia nr 74(2), Wydawnictwo Uniwersytetu Szczecińskiego, Szczecin. Comporek M., 2016, Determinanty efektywności ekonomicznej aktywów obrotowych przemysłowych spółek giełdowych , Wydawnictwo Uniwersytetu Łódzkiego, Łódź. DeAngelo L., 1986

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R&D Expenditure and the Role of Scientists

: exploring new combinations , Journal of Family Business Management, vol. 3, issue 2, pp. 117-135. Brown J., Fazzari S.M., Petersen B.C., 2009, Financing innovation and growth: cash flow, external equity, and the 1990s R&D boom , Journal of Finance, vol. 64, no. 1, pp. 151-185. Brown J., Petersen B.C., 2011, Cash holdings and R&D smoothing , Journal of Corporate Finance, vol. 17, no. 3, pp. 694-709. Bryła P., Jurczyk T., Domański T., 2013, Korzyści współpracy uczelni wyższych z otoczeniem gospodarczym – próba typologii , Marketing i Rynek, 4, pp. 14

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