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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). Gos W., 2010

: 1–6. Maritan, C.A. and Brush, T.H. (2003). Heterogeneity and transferring practices: implementing flow manufacturing in multiple plants. Strategic Management Journal , 24 : 945–959, Nelson, R.R. and Winter, S.G. (1982). An Evolutionary Theory of Economic Change . Cambridge. Orlikowski, W.J. (2002). Knowing in practice: Enacting a collective capability in distributed organizing. Organization Science , 13 (3): 249–273, Patora-Wysocka, Z. (2015). Spontaneous action and everyday


This paper documents a case study of true and fair view override in financial reporting by a multinational firm subject to International Financial Reporting Standards (IFRSs). The 2009 Interim Report of HSBC Holdings plc states that HSBC departed from the requirements of IAS 32 Financial Instruments: Presentation (IAS 32). Notwithstanding its noncompliance with the IFRSs, HSBC (2009) concluded that “the interim consolidated financial statements prepared on this basis presented fairly, and gave a true and fair view of the Group’s financial position, financial performance and cash flows” (p. 2). The purpose of this paper is to evaluate critically the accounting treatment in light of the relevant requirements of the IFRSs and the implications for professional accounting standards arising from this departure.


Purpose: The purpose of the study was to answer the question: “What are the most common factors influencing effectiveness of internal communications faced by Polish organizations?” This article discusses the role of internal communications practices leading to enhancement of organizational performance. In particular, it concentrates on factors impeding the flow of information inside the organization. Later on, the article presents empirical findings.

Methodology: Contemporary public relations, internal communications and employee communications texts have been reviewed to identify how internal communications is defined in literature and how it influences organization success. Relevant existing research was reviewed and primary research was conducted. The latter consisted of 29 in-depth interviews with employees from various Polish organizations.

Results/findings: The article presents interesting results that can be especially useful for internal communications specialists and managers. It is recommended that to gain a fuller picture of the issues underlying the findings, quantitative research with relevant employees should be undertaken

Internecie. Handel Wewnętrzny , 306 (3): 189–199. Wu, J.J. and Chang, Y.S. (2005). Towards understanding members’ interactivity, trust, and flow in online travel community. Industrial Management & Data Systems , 105 (7): 937–954, Yin, R. (2003). Case Study Research: Design and Methods . SAGE Publications, Inc., Thousand Oaks, California, USA.

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–11. Magretta, J. (2002). Why business models matter. Harvard Business Review , May: 86–92. Mårtensson, M. (2000). A critical review of knowledge management as a management tool. Journal of Knowledge Management , 4 (3): 204–216, Prahalad, C.K. and Hamel, G. (1990). Core competence of the company. HBR , May–June: 79–91. Rappaport, A. (1988). Cash Flow Analysis of Corporate Performance. Small Business Reports , 13 (9): 80–86. Rappaport, A. (1986). Creating Shareholder Value. A Guide for Managers and Investors . New York: The

Dynamics of Online Search Behavior. Management Science , 50 (3): 299–308, Kim, D.J., Ferrin, D.L. and Rao, H.R. (2008). A Trust-Based Consumer Decision-Making Model in Electronic Commerce: The Role of Trust, Perceived Risk, and Their Antecedents. Decision Support Systems , 44 (2): 544–564, Koufaris, M. (2002). Applying the Technology Acceptance Model and Flow Theory to Online Consumer Behavior. Information Systems Research , 2 : 205–223, Lee

Change Management , Vol. 5 No. 4, 369-380. Cavana, R. Y., Delahaye, B. L., & Sekaran, U. (2001). Applied business research: Qualitative and quantitative methods . Milton: John Wiley & Sons. Conger, J. A. (2000). Motivate performance through empowerment. In E. A. Locke (Ed.), The Blackwell handbook of principles of organizational behavior , 137-149. Oxford: Blackwell. Csikszentmihalyi, M. (1996). Flow and the psychology of discovery and invention . New York: Harpers Collins. Dawson, P. (2003). Reshaping change: A processual approach . London: Paul Chapman. Depew, D

. Boyer, R. (1998). Hybridization and Models of Production. Geography, History, and Theory. In: R. Boyer, E. Charron, U. Jürgens and S. Tolliday (eds.), Between Imitation and Innovation. The Transfer and Hybridization of Productive Models in the International Automobile Industry. Oxford: Oxford University Press. Bratton, J. (1992). Japanization at Work: Managerial Studies for the 1990s. Basingsoke: MacMillan Press. Buerkle, C.A. (2013). Gene Flow, Hybridization, and Speciation. In: J.B. Losos et al. (eds.), The Princeton guide to evolution. Princeton: Princeton