Latest Communications of International Proceedings articles

The SARS-CoV-2 (Covid-19) virus pandemic had a huge impact on the entire global economy. Restrictions introduced by state governments were particularly severe. Movement bans, restrictions on crossing the border and temporary bans or restrictions on the possibility of doing business in certain industries have had…

In recent years, characterized by dynamic development of capital and money markets and economies of many countries, there is a need to ensure greater influence on the state budget. Only increasing tax burdens can ensure these revenues. These, however, generate great social opposition, but also…

The aim of the article is to present the results of the research on the impact of the dividend policy on the economic efficiency of companies. The study was conducted on public companies that were listed on the Polish stock market in 1998-2019. The data…

The issue of companies' risk of bankruptcy and the ways in which it is solved occupy a central place in international scientific research, especially in the current pandemic context. The aim of this paper is to adopt a mixed methodology of systematic literature review and…

We use the Fama-French model and the classic CAPM to estimate the cost of capital of the S&P, NIKKEI, DAX, CAC, OEX, SMI, FTSEMIB indexes, the US market portfolio CRSP, the European market portfolio, and the Polish market portfolio WIG. Model tests are run on…

The rising cost of building materials and the deficit in demand and supply of housing are issues yet to be resolved in Nigeria. This study examined liquidity management implications on real estate performance in Nigeria using secondary data with yearly panel data characteristics from 2015…

Majority of pharmaceutical companies in Nigeria have been experiencing revenue losses since 2009 till date  due  to lack of funding for capacity development as well as ineffective working capital management practices. There has been minimal empirical research on this relationship in the Nigerian pharmaceutical companies.…

Liquidity management is a cogent issue for any productive firm to ensure the continuity of the business activity and avoid the occurrence of high loss of revenue as a result of poor liquidity management especially in a productive sector like the manufacturing sector. This study…

The article raises the issue of financing dividend payouts. The research goal was to identify companies’ financial needs connected with the dividend policy and sources of financing dividend payouts. The research covered companies listed in the Warsaw Stock Exchange. The research sample consisted of enterprises…

A business's viability and success is largely influenced by its liquidity management style and control. This is because either inadequate or excess liquidity may impair the smooth operation of the business. This apparent problem has sparked considerable interest in issues of the management of liquidity…