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.

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Perspektywa historyczna i stan obecny in: 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.

Kozminski International Business School. This paper contributes to the literature on IC 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. Based on 66 announcements by companies traded at the Warsaw Stock Exchange in the period —, our dotota confirms some previously published results from studies conducted primarily in highly developed markets, but also shows that specific characteristics of announcements play a more important role than has been commonly assumed.

A comparative dobijja of Poland and Nordic countries cobija 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.

We established that transaction-based lending, as conducted by banks, is characterised by the use of traditional financial indicators with limited use of IC information. Creativity is a certain feature of human nature, and one can doibja it to be very complex issue determined by social environment and organizational context.


The experience of the auditors The study focuses on credit analysts in Poland, dprota in the credit risk assessment of SMEs. Poland already has experience in the preparation of an additional report, which is aimed at providing more information to all stakeholders. Therefore, the question the paper tries to address is: Announcements about completed projects are more positively received than announcements about planned or in-progress projects.

Dorota Dobija

Intellectual entrepreneurship and credit risk assessment: Find out more about the Kozminski University Alumni Card. Remember me on this computer.

This research investigation examines audit committees in a setting representing the insider model of corporate governance in ddobija transition economy, specifically raising questions about the resources and processes of audit committees.

The analysis shows, that the use of non-financial information is limited. Additionally my expertise relates to management of public sector organisations with the special attention to performance management systems in the higher education institutions.

Dorota Dobija | Kozminski University –

While, in the United States, mandatory auditing of public companies is commonly dobiia back to dpbija reforms that followed the Great Depression, the origin of modern auditing as an essential tool of control in business corporations, this article argues, most likely occurred four centuries earlier with the emergence of the first joint-stock companies. At the same time, the analysts perceive information about IC relevant for their job, and point out that the current credit risk assessment procedures do not allow for the use of such information.

Based on our interview findings, we conclude that the auditors perceive the audit report to be generally useful for its users.

Wydawnictwa Akademickie i Profesjonalne Publication Date: 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 dodota governance, financial reporting and financial audit.


This problem is specially evident in IC-intensive, entrepreneurial firms. This paper focuses on the role of control and auditing in effective corporate governance. Early Evolution of Corporate Control and Auditing: The first one is to what extent the Polish extended audit report contributes to the reduction of the expectation and information gaps, and the second question is about the possibilities of improvements of the audit report in general.

Economic measurement, which results are reported in money terms, Our results indicate that investors in Poland react more positively if systems are acquired from global rather than local vendors. Evolution and Design for Efficiency.

Professor Dorota Dobija

However, analysis of the data provides mixed evidence with regard to the extended audit report. This article examines the early development of corporate control and auditing in the first four decades of the British East India Company.

This paper outlines the evolution of the information environment of the Warsaw Stock Exchange in Implications for Accounting more. Relationship-based lending, as in the case of ‘business angels’, relies mainly on IC information, especially related to the human capital of managers, with some supplementary use of financial indicators.

Enter the email address you signed up with and we’ll email you a reset link. I have been involved in designing intellectual capital measurement and reporting systems.