Grzegorz Zimon

• Rzeszów University of Technology

Emissions of greenhouse gases (GHGs), especially carbon dioxide (CO 2), have an impact on the global climate, posing risks to environmental sustainability. Vietnam's economic growth and agricultural development have led to higher utilization of energy and emissions. Analyzing the trade-off between pollution and development in Vietnam can help mitig...

Global climate change has created substantial difficulties in the areas of sustainability, development, and environmental conservation due to the widespread dependence on fossil fuels for energy production. Nevertheless, the promotion of renewable energy programs has the potential to significantly expedite endeavors aimed at tackling climate change...

Uberization is a process, phenomenon, trend, and direction that emerged in the 21st century economy thanks to Uber Technologies, Inc., which was the first to introduce a mobile application that connects drivers and passengers. Although the name of the trend was not formalized by the Uber corporation, it appeared a few years later to describe certai...

Due to the global threat of climate change, investigating the interplay between environmental factors and environmental quality is crucial for effective policy implementation to achieve environmental sustainability. This study examines the influence of economic growth, energy utilization, foreign direct investment (FDI), and globalization on carbon...

Bangladesh's electric energy needs are expanding rapidly as a developing nation. Thus, renewable energy has become a crucial solution to the energy problem and environmental issues by replacing fossil fuels. The Bangladeshi government is pursuing large-scale renewable energy projects and heavily promoting renewable energy to increase its utilizatio...

This article employs a Panel Mean Group Autoregressive Distributed Lag (PMG-ARDL) approach to investigate the interaction between carbon dioxide (CO2) emissions, Gross Domestic Product (GDP), fossil fuel, renewable energy consumption, trade, and their collective impact on life expectancy within the BRICS nations. The research reveals compelling fin...

Nepal's energy mix is predominantly based on traditional and inefficient biomass and fossil fuels. As a result, there is a notable prevalence of energy scarcity in the country. Within the literature, there exists a lack of a comprehensive review of the potential of renewable energy in the country while the relatively less contribution of renewable...

Purpose This paper aims to investigate the relationship between the proprietary costs of financial reporting and the comparability of financial statements with the interactive role of information asymmetry. Design/methodology/approach Data were selected from the information of all the listed companies on the Tehran stock exchange from 2011 to 2021...

This study aims to comprehensively analyze the status and prospects of renewable energies in India. India ranks third globally in terms of renewable energy production. India’s population and economic growth are fueling increasing energy demand. Renewable energy has emerged as a viable solution for addressing the energy crisis and environmental issu...

The main purpose of this paper is to investigate the environmental repercussions of a booming economy, fossil fuel, renewable energy, globalisation, technological innovation, and forest cover in Poland from 1990 to 2018. This study used greenhouse gas (GHG) emissions and load capacity factor as proxies of ecological damage to provide a comprehensiv...

The primary goal of this research is to examine the impact of external debt, exchange rates, economic growth inflation and tax revenue on foreign direct investment (FDI) in the Next-11 (N-11) countries where tax revenue used as a control variable. FDI plays an important role in boosting economic growth in developing countries such as the N-11. This...

This research paper explores the presence of the Environmental Kuznets Curve (EKC) in Bangladesh, delving into the intricate relationships among GDP, industrialization, renewable energy utilization, and CO2 emissions. Utilizing the Stochastic Impacts by Regression on Population, Affluence, and Technology (STIRPAT) model, our investigation spans the...

The present study aims to investigate the impact of the COVID-19 crisis and firm risk on working capital management policies among manufacturing firms listed on the Tehran Stock Exchange (TSE). The study sample consists of 1200 observations and 200 companies listed on the TSE over a six-year period from 2016 to 2021; furthermore, the statistical me...

The escalating demand for fossil fuels in India has resulted in a significant strain on the environment due to the amplified emissions of greenhouse gases (GHGs). Nevertheless, India possesses a significant capacity for nuclear energy, as seen by its 22 operational nuclear reactors. This capacity holds promise for reducing GHG emissions. This resea...

Purpose This paper aims to investigate the relationship between the impact of COVID-19 on the performance of financial managers of medium and large companies. Design/methodology/approach This research used the data of 173 listed large and over-the-counter as medium-size companies from 2018 to 2021. The results of these tests have been analyzed usi...

Przedmiotem rozważań jest postrzeganie wartości zabytków sakralnych z różnych perspektyw nauk społecznych, ze szczególnym uwzględnieniem ekonomii, socjologii oraz psychologii i filozofii. Celem artykułu jest przedstawienie możliwych sposobów postrzegania wartości zabytków sakralnych oraz podkreślenie, że o ich wymiarze decydują również aspekty subi...

This study explores the impact of adopting the quality management system according to the International Standardization for Organizations (ISO) standards called ISO 9001 on firms’ working capital management efficiency (WCME). This study analyzes Small- and Medium-Sized Enterprises (SMEs) in the Polish construction industry. Regression analysis, dif...

The child mortality rate for children under five years of age is a major problem worldwide. The purpose of this study is to investigate the factors responsible for controlling the under-5 mortality rate in G-7 countries. The study utilized monthly time series data from 1971 to 2021 and employed Grossman’s health production function with Driscoll-Kr...

The years 2020–2022 are a time of crises caused by pandemics and the war in Ukraine. In order to survive on the market, enterprises have been forced to introduce appropriate mechanisms that would allow them to run their business without disruption. Among the many tools or strategies that have been tested by various types and types of enterprises, q...

This study intends to shed light on the environmental impacts of energy decisions in South Korea by analyzing the correlation between energy consumption patterns and environmental indicators such as carbon dioxide emissions. In 2021, global CO2 emissions increased by 6%-to the highest ever level of 36.3 billion tons-according to the International E...

As the sustainability of the environment is a very much concerning issue for developed countries, the drive of the paper is to reveal the effects of nuclear, environment-friendly, and non-friendly energy, population, and GDP on CO2 emission for Italy, a developed country. Using the extended Stochastic Regression on Population, Affluence, and Techno...

Data are produced every single instant in the modern era of technological breakthroughs we live in today and is correctly termed as the lifeblood of today’s world; whether it is Google or Meta, everyone depends on data to survive. But, with the immense surge in technological boom comes several backlashes that tend to pull it down; one similar insta...

This study aims to fill the existing literature gap by exploring tourism's effect on women's employment in 42 African countries while considering advanced econometric modelling. This study applies the panel GLS model, the two-step system GMM, and quantile regression (QR) to evaluate the data from 1996 to 2020. There is evidence to suggest that tour...

Recent years have been times of crisis triggered by the Covid-19 pandemic and the Russian attack on Ukraine. Energy markets have seen dynamic increases in commodity prices, which have continued to this day. The prices of oil, whose rise fuels inflation are particularly important for the world economy. The paper presents an overview and per- prospec...

The business model is understood as a way of generating revenue and creating value. This article aimed to define the framework and detailed characteristics of the business model in corporate reporting in the energy sector. The study also addressed the issue of value creation and examined the correlation between reporting information about the busin...

This study examines the impact of female education and other control variables such as trade openness, per capita GDP, urbanization, and male employment on women's employment opportunities in South Asian countries. The annual data from 1990 to 2020 were evaluated. After determining the existence of slope heterogeneity, cross-sectional dependence, a...

The complementary currency Zielony (PLZ) is an example of an economic experiment, operating in Poland since 2015. It is also a new type of economic tool that supports the local economy and influences the creation of sustainable local developments. However, this impact is not direct, as it is realised through a network of micro, small and medium-siz...

Today, one of the main priorities in Europe is to introduce measures to increase environmental protection. Therefore, SMEs operating in the branch related to renewable energy are essential for several EU priorities. SMEs can also be vulnerable, especially during times of crisis, which could negatively affect renewable energy development. Therefore,...

The modern credit market is actively changing under the influence of digitalization processes. Some of the drivers of these changes are financial companies that carry out, among other things, online lending. Online lending is objectively focused on short-term small loans, both payday loans (PDL) and short-term loans for SMEs. In our research, we ap...

One thing that should be considered in environmental considerations and climate change is the transportation sector’s contribution to producing carbon dioxide. Unfortunately, in developing countries such as Iran, due to high tariff support, manufacturers have no incentive to improve the combustion quality of their products. Most likely, significant...

Farms in Poland come in a wide variety of sizes, and the effect of farm size on the profitability of labor has not been sufficiently investigated. This paper takes a fresh look at the model for labor profitability determinants of family farms in Poland in relation to their economic size. The purpose of this paper is to analyze the factors that dete...

This study addresses the relationship between accounting quality and audit attributes (i.e., audit quality, auditor industry specialization, audit concentration, and audit fees) with companies’ SPCRs listed on the Iraqi Stock Exchange. A multivariate regression model was used to test the hypotheses. The research hypotheses were tested using a sampl...

This paper aims to assess the effect of corporate governance mechanisms, including board members’ and audit committee members’ characteristics, particularly their independence, expertise in terms of finance and industry and efforts on the level of fraud and money laundering (ML) in financial statements of the listed firm on the Tehran Stock Exchang...

The present study aims to assess the relationship between prevention and panic from COVID-19, ethical principles, life expectancy, anxiety, depression, and stress in auditors and financial managers of small- and medium-sized Iraqi firms. In other words, this paper seeks to answer the question of whether different types of prevention and panic from...

This study investigates the impact of investment efficiency on firm value with a moderating role of institutional ownership and board independence for companies listed on the Tehran Stock Exchange (TSE). The information from 177 companies in 2014–2021 was examined. Tobin’s Q is a common measure for firm value, and it is a market-based measure and p...

The present study aims to investigate the effects of mandatory requirements of audit firm rotation on earnings management among companies listed on the Tehran Stock Exchange (TSE). The study population consists of 1030 observations and 103 companies listed on the TSE during the years 2003–2012; moreover, the statistical technique used to test the h...

The paper aims to investigate the effects of financial distress risk (FDR) and related party transactions (RPT) on financial reporting quality (FRQ) in an emerging market called Iran. In this study, the ordinary least squares regression (OLS) method is employed to test the hypotheses; moreover, Jones’ discretionary accruals model is used to assess...

Purpose This study aims to assess the relationship between intellectual and social capital and financial statement fraud and money laundering of Iraqi firms before and after the emergence of the Islamic State of Iraq and Syria (ISIS). In other words, this paper seeks to answer the question of “whether the intellectual and social capital can contrib...

In the current study, we investigate the impacts of social capital (SC) and intellectual capital (IC) on audit fees among the companies listed on the Tehran Stock Exchange (TSE). Since the criteria for the norms and the networks are extremely correlated, we used a principal component analysis (PCA) to construct an index of social capital for each p...

The present study’s main objective is to assess the impact of non-financial sustainability reporting (NFSR) on corporate reputation and the role of the CEO in the opportunistic behavior of companies listed on the Tehran Stock Exchange. In total, 178 firms were assessed for this paper during 2013–2020. In this study for calculating the NFSR, environ...

Purpose The present study aims to examine the relationship between corporate governance factors and financial reporting transparency pre and post of ISIS. Design/methodology/approach A multivariate regression model was used to test the hypotheses for this purpose. The research hypotheses were tested on a sample of 35 companies listed on the Iraqi...

The present study investigates the relationship between management characteristics (managerial entrenchment, CEO narcissism, overconfidence, board effort, real and accrual-based earnings management) and the audit report readability of listed firms. In other words, this paper seeks to answer the question of “whether management characteristics can ha...

The activity of each construction company in conditions of high competitiveness is exposed to a number of risks that make it difficult to maintain high financial liquidity. In order to provide the continuity of ongoing economic processes and to be able to develop, entities are forced to build optimal financial management strategies for them. Enterp...

Climate change is becoming a global problem. In many countries, actions are taken with the main aim of reducing CO2 emissions. The main action, especially in developed countries, is decarbonization. The European Union has become one of the organizations that plays a leading role in decarbonization of the economy. For this reason, renewable energy s...

Purpose This study aims to analyze the literature on knowledge management on intellectual capital, social capital and its contribution to Iranian companies’ innovation. Design/methodology/approach To investigate knowledge management’s relationship on intellectual capital, social capital and innovation, using structural equation modeling based on d...

The primary purpose of this study is to investigate the impacts of earnings management (EM) and related party transactions (RPTs) on corporate financial performance in an emerging market, Iran. This paper also aims to examine the moderating role of internal control weakness (ICW) in the relationship between them. The study sample includes 108 Irani...

The article aims to present how the COVID-19 pandemic lockdown affects the functioning and circulation of complementary currencies in entities that have joined the complementary currency system with a special focus on the complementary currency Zielony (PLZ) in Poland. The main research problem of the paper is formulated in the form of a question c...

Definition The simplest net working capital can be defined as the difference between the value of current assets and short-term liabilities together with other short-term accruals. It is equivalent to the part of the current assets financed with equity, provisions for liabilities, long-term liabilities, and the remaining part of accruals. Therefore...

The present study evaluates the relationship between intellectual capital and corporate board characteristics on value creation and growth. Different work experiences and education were two indexes of intellectual capital, and gender diversity was the only characteristic of board members. The study’s statistical population includes companies listed...

The aim of this research is to present a study about how pleased are the authors who publish a scientific paper with their collaboration with the publisher. A sample of 350 authors reply to a questionnaire and a statistical analysis of the results has been carried out. In addition, the quality of the peer review has been checked by sending five pap...

The aim of this research is to present a study about how pleased are the authors who publish a scientific paper with their collaboration with the publisher. A sample of 350 authors reply to a questionnaire and a statistical analysis of the results has been carried out. In addition, the quality of the peer review has been checked by sending five pap...

The Covid-19 pandemic that began in the city of Wuhan in China has caused a huge number of deaths worldwide. Countries have introduced spatial restrictions on movement and social distancing in response to the rapid rate of SARS-Cov-2 transmission among its populations. Research originality lies in the taken global perspective revealing indication o...

The paper aims to investigate the effects of the COVID-19 pandemic on working capital management policies among Polish small and medium-sized enterprises operating in Group Purchasing Organizations (GPOs). The results show that the firms adopted a moderate–conservative strategy for their working capital management. Moreover, the evidence confirms t...

The COVID-19 virus has hit the economy around the world. In Poland, SMEs have the greatest problems with doing business. Border blockades and the quarantine for enterprises in virtually all industries throughout Poland greatly complicated the supply systems and the inventory management process. Up to now, SMEs have acted in group purchasing organiz...

The present study aims to investigate the effects of macroeconomic variables on stock price crash risk in the economically uncertain conditions of Iran’s market. This study also seeks to examine whether there is a significant relationship between some firm characteristics and falling stock prices. The sample of the study includes 152 Iranian compan...

A defined forested area performs various functions such as economic, protective and social. Regardless of the level of civilization development and human knowledge, it cannot be stated that humans have full control over the phenomena occurring in forests or their surroundings. Forest hazards, including fire hazards, constitute a direct or indirect...

Financial reporting still raises doubts and concerns among large and small entrepreneurs. When analyzing financial statements, the recipient often asks whether the current comprehensive forms of financial statements are not too vague and confusing. Data disclosed in the financial statements are often not easily read by ordinary users or even analys...

Purchasing groups are multi-entity organisations that operate in practically every sector. Their greatest role is to improve the financial situation of small and medium enterprises (SMEs). In the case of enterprises operating in the sectors that are just developing, especially those belonging to SMEs, it is particularly difficult to obtain favourab...

Working capital is designed to provide enterprises with financial security. Its level depends on the strategy of managing individual elements of working capital. An appropriate management strategy allows companies to obtain added working capital. Working capital management is a difficult process as it concerns both current assets and current liabil...

Optimization of financial resources and funding sources is a guarantee of financial security. Enterprises need financial resources to develop. The conditions of the pandemic, even more than regular competition, show the problems resulting from the lack of financial resources, and the lack of adequate financial reserves makes it difficult to start a...

The crisis associated with the COVID-19 pandemic hit all industries in Poland. It is mostnoticeable for small and micro enterprises, which are particularly exposed to the risk of losingfinancial liquidity. Small payment bottlenecks, interruptions in production, sales or services,immediately affect the financial security of these entities. The COVID...

Receivables management is a key element affecting the financial security and profitability of companies. The policy of managing receivables is a very sensitive issue and should be well thought out. Large opportunities in this area appear in companies operating in purchasing groups. Joint operation allows applying certain tools that effectively enab...

Dear Colleagues, Supply chains are forced to look for new concepts and ideas influencing, for example, the minimization of costs, improvement of quality of services provided, reduction of harmful impact on the environment, and improvement of customer service. The emerging systems from these competing supply chain needs are standardized management...

Every large or small enterprise needs to have financial liquidity and to be able to generate profits to develop. It is not important in which sector it operates, whether it is a private or public one, but profits and safety are two elements every enterprise is not able to function without. The low performance of these two measures can cause a numbe...

European countries are increasingly using renewable energy. Poland is an outsider of such solutions. The Polish energy sector is primarily based on energy produced from coal. However, environmental changes and regulations of the European Union are forcing the increased use of energy from renewable sources. Renewable energy is an industry that is st...

Working capital management is the most important area of business management. The main purpose of net working capital management is to keep the financial safety of an enterprise. The purpose of this article is to analyze working capital management in small enterprises operating in Polish group purchasing organizations (GPOs). The research was carri...

Net working capital aims at keeping companies in good financial condition and, above all, ensuring their financial security. It appears in micro, small, medium and large companies operating in every sector. In the case of services providing companies working capital management is very limited as in such businesses there is no inventory, which is th...

Financial liquidity is the foundation for building a strong enterprise. Every small or large enterprise, regardless of the industry, needs to have financial liquidity to grow. Its management is complicated as it is related to current assets, short-term liabilities and profitability. The existing relationship between profitability and liquidity make...

The accuracy of economic decisions depends on the quality of financial information, mainly derived from financial statements prepared by business entities and other units. Thus, there is a need to create so-called information systems for early warning. Good information could protect many entities from the risk of bankruptcy. This is particularly tr...

Growing competition in the market forces primarily small and medium enterprises (SMEs) to implement certain mechanisms that will allow them to build an advantage over the competition. Most often, SMEs try to work together as part of multi-stakeholder organizations and organize themselves into group purchasing organizations (GPOs) with the central w...

Working capital is a kind of a buffer that protects an enterprise against the loss of financial liquidity. Therefore, managing it is a key element from the point of view of financial security in every company. The purpose of the articles is to analyze working capital management in the largest Polish energy companies. In general, state-owned compani...

Inventory management costs are often high and it is necessary to introduce appropriate methods that cause their optimization. For this purpose, various types of methods supporting logistic processes are introduced. Joint activities within group purchasing organizations are also popular. Companies gain a possibility to reduce costs, in addition, whe...

La acción conjunta en las organizaciones de múltiples partes interesadas es una de las formas de mejorar la posición competitiva de las empresas. Un ejemplo estándar de organizaciones multi-entidad son grupos de compras. En los grupos de compras, las empresas a menudo ordenan bienes y materiales con existencias excesivas, lo que afecta negativament...

Small enterprises start to cooperate with each other in order to improve their financial situation. They combine to create various types of multi-entity organizations such as group purchasing organizations (GPOs). This is to provide enterprises with an improved financial performance and operational safety in the market. In general, enterprises oper...

Financial liquidity is currently the most important area of business management. Its lack is the first step towards bankruptcy of a company, Therefore, small and medium-sized enterprises work together as part of multi-stakeholder organizations to improve the level of financial liquidity. In general, financial liquidity management is considered in t...

When analyzing the financial situation of an enterprise, it is worth looking at the sales profitability ratios. When managers know their result, they receive information whether the sales is profitable, and to what extent the realized margin covers fixed and variable costs. The company managers looking for solutions that will help increase sales, s...

p> Purpose: The main purpose of the paper was to determine the impact of an implementation of the quality management system according to ISO 9001 on the improvement of processes related to the management of liabilities to suppliers. Methodology/Approach: The research covered 38 Polish small trading enterprises operating in two group purchasing org...

The question of managing of financial liquidity is relevant for the future development of any enterprise.The improvement of the financial security of small enterprises has a positive impact through cooperation within procurement groups.It is determined that the procurement group represents a specific form of association of small and medium-sized bu...

Receivables management is one of the most important elements of business management. Short-term receivables are the basic source of cash in an enterprise. Mistakes made in this area of management block the functioning of the enterprise. The lack of cash leads to the suspension of sales in commercial enterprises and in the case of production units t...

Research background: SMEs often operate in markets where they compete with large companies. A fight for a customer, payment backlogs, problems with debt collection and new branches cause that managers are looking for solutions that will influence positively on the situation of financial companies. Maintaining liquidity and generating income are the...