Piotr Staszkiewicz

Piotr Staszkiewicz
Warsaw School of Economics | SGH · Collegium of Business Administration

PhD

About

59
Publications
5,651
Reads
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125
Citations

Publications

Publications (59)
Article
Purpose This paper aims to show that when conducting a literature review, important papers can be identified by regressing citation counts on prior publications’ metadata. Design/methodology/approach The method developed in this paper applies citation count regression analysis to identify important papers that may be overlooked when conducting l...
Article
Full-text available
A debt does not function as a liquid asset in an ineffective enforcement environment. In this study, we investigated the efficiency of creditor protection in insolvency. We approached efficiency in three dimensions: ex ante, ex post, and interim. This paper presents the differences between Polish and Spanish ex ante efficiency, the factors influenc...
Article
Full-text available
The study verifies the relationship between the audit fee and reporting sentiment in the banking industry. The research adopts panel data from a sample of 490 commercial banks across 43 US states for years 2000-2016. The results indicate that the audit fee is affected by the sentiment and is subject to time development. The research shed light on t...
Article
Full-text available
Corporate disclosure became more descriptive rather than quantitative over time. Thus, textual analysis gained popularity in finance and business, however, it requires massive computing power. The paper presents the panel set of the raw frequencies of positive and negative words across 90,463 Forms 10-K filed at Security Exchange Commission (SEC) i...
Data
All Forms 10-K analysis filled in the years 1995 to 2008. The original filing text files were mapped with “edgar” R package version 1.0.8. The filing text files were coded with the CIK number and date of Forms 10-K’s filing. Both a positive and negative dictionary were applied as suggested by Loughran and McDonald Financial Sentiment Dictionaries a...
Chapter
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Our study asks whether the investment companies gain the advantage of the physical location towards European recognised financial markets. To investigate our research issue, we used a sample of 380 entities and 3,800 firm-yearly observations across European countries. Our research window covers the 2010 to 2019 timespan. The study uses a dynamic pa...
Chapter
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The objective of the study is to assess any possible directions of the economic financialization development by the end of 2030. The paper tests the hypothesis that the process of financialization of the economy observed will be replaced by fintech processes reshaping the global economy. The research applies both qualitative and quantitative techni...
Chapter
Full-text available
Creativeness is one of the superior characteristics of business success. This study investigates the characteristics of students who enter into creative assignments. Students were exposed to an opportunity to undertake a voluntary exercise to create a short video project and to distribute it through social media (YouTube). The assignment reward was...
Article
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This paper builds upon prior research regarding the quest for a sustainable measuring method. Here, we present a method to integrate sustainability and financial accounting at the level of transaction recording and introduce the concept of environmental debit and credit entry. This concept is illustrated through investment reporting. Identification...
Article
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The aim of this study is to discern whether, by delegating judges from the court to the Ministry of Justice, the Minister of Justice influences the results of courts in terms of adjudication. The study used a unique set of data for the Polish judicial system over a period of five years. The research results indicate that there are three reasons for...
Chapter
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Tematem artykułu są modele postaltmanowske predykcji bankructwa przedsiębiorstw oraz ich ograniczenia. Jednocześnie, z uwagi na fakt, że prognozowanie bankructwa i upadłości jest jednym z głównych tematów badawczych w dorobku naukowym Prof. Marka Gruszczyńskiego, uwaga skupiona jest na dwóch zagadnieniach, które w opinii autorów stanowią nie tylko...
Article
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This research asks how an epidemic affects human behaviour. Probably the COVID-19 contagion is the most adverse global public health, economic, social, and technological stress since the Second World War. It affects almost all countries and challenges the globalisation particularly the global supply chain. The research community struggles with the...
Article
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The post-Altman models suffer from moral amortization. This paper asks whether models developed in one country can be applied in other economies. One of the characteristics of the prediction model is that a date drives the estimation. Thus, the estimated model based on one economy is not necessarily applicable to other economies. To verify such a s...
Article
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The purpose of the study is to identify a sustainability development measure. The United Nations announced 17 development objectives in Agenda 2030. This research attempts to identify a measurement which captures all of the UN objectives. It uses the Baltic Sea Region as a natural laboratory for the sustainability discussion. This paper provides an...
Data
Staszkiewicz, Piotr (2019), “Badanie sprawozdań baza danych (Super Memo 15)”, Mendeley Data, V1,
Article
Full-text available
The purpose of this paper is to investigate the links between a company's ultimate owner and the risk involved with financial performance. The study tests hypotheses on the relation between ultimate ownership origin and risk of return on assets. The research adopts cross-sectional data from a unique sample of 32,614 companies across 43 European cou...
Chapter
The aim of the chapter entitled ‘Evaluation of the impact of credit rating agencies decisions on the market of treasury debt securities’ is to evaluate the impact of the Standard&Poor’s, Moody’s and Fitch key decisions on the market of treasury debt securities in selected 14 EU member states. The research problem which the paper deals with comes do...
Article
The study shows the results of empirical research on characteristics of the acquisition targets in Central European chemical industry. The acquisition targets characterize with low ultimate owner concentration and tradeoff between bankruptcy risk and cost of insolvency proceedings. Przedstawiono wyniki badań empirycznych charakterystyki przedsięb...
Chapter
Full-text available
Celem analizy przedstawionej w tym rozdziale jest określenie sposobu pomiaru finansjeryzacji na rynku rewizji finansowej. Jeśli rynek rewizji finansowej poddany jest finansjeryzacji, to jego wzrost powinien być powiązany silniej z firmami z sektora finansowego niż z podmiotami reprezentującymi sektor niefinansowy. Za punkt odniesienia przyjmujemy n...
Article
Artykuł koncentruje się na związku między sytuacją finansową badanej jednostki a pozostałym wynagrodzeniem i niezależnością firmy audytorskiej. Autorzy zastosowali trzy testy w przeprowadzonym badaniu. Najpierw przena- lizowali związek wynagrodzenia za badanie i wynagrodzenia za pozostałe usługi nierewizyjne z perspektywy czasowo-przestrzennej. Dru...
Article
Full-text available
This paper provides a model for audit market interventions. The study asks whether interventions in the audit market result in excessive premiums at the cost of quality and independence. The model was tested based on a historical data sample of 1,927 companies’ fiscal year financial statements, observed for the period 2010–2013. The testing strateg...
Chapter
Price reflects the information available on the market. Markets are different in their abilities to process information. If the market is efficient, there is a lack of motivation for investors to process information.
Chapter
The money market is used to finance liquidity. Liquidity is the ability to satisfy the liabilities at due time. The basic measurement of liquidity is working capital. Working capital is the difference between current assets and current liabilities.
Chapter
Information flows to the market from different sources. The data are different in respect of timing, frequency, and reliability. Data transmitted to the market impact the price of instruments.
Chapter
Fixed income instruments are traded on both the money and capital markets. A typical capital instrument is an obligation (or bond). The bond typical risk factor is default of the issuer.
Chapter
Return is expressed as a fraction, whilst profit is a value expressed in money terms. Accounting and economic profits are different. Risk has no formal definition; risk is a situation-driven concept.
Book
Many students want an introduction to finance. Those who are quantitatively-oriented learners can benefit in particular from an introduction that puts more emphasis on mathematics and graphical presentations than on verbal descriptions. By illustrating core finance facts and concepts through equations and graphical material, Finance: A Quantitative...
Article
Full-text available
: This paper addresses the strength of the incentives from both supervisors and market players to use authorized capital application as a risk management tool. The study contrasts the motivational factors for the financial market in transition and market supervisor. It analyses the interaction between motivation and the application of authorized ca...
Book
Celem książki jest wskazanie granic i różnic oraz wzajemnych relacji między sprawozdawczością finansową a sprawozdawczością ostrożnościowy, wykorzystywaną na potrzeby nadzoru finansowego. Przybliżono w niej niektóre wspólne cechy ryzyka w rozumieniu przyjętym w obu kanałach sprawozdawczych. Tematyka dotyczy głównie polskiego systemu rachunkowości,...
Article
Many students want an introduction to finance. Those who are quantitatively-oriented learners can benefit in particular from an introduction that puts more emphasis on mathematics and graphical presentations than on verbal descriptions. By illustrating core finance facts and concepts through equations and graphical material, Finance: A Quantitative...
Article
Full-text available
The paper presents the model for reputational risk for subsidiaries of non-public group with reciprocal shareholding within the Basel Accord. A test for lack of reputation risk is presented. Proposal for quantification of the non-measurable risk has been outline first for the case of the effective public market, than a limited model has been presen...
Article
Author challenges one of the oldest accounting double bookkeeping rules, used since 1494, and proposes instead application of the quadruple accounting entry. He presents the concept of the multiply accounting entry for the risk financial statements and risk management. The development gap concept is described and introduces a simplified entry and r...
Article
The article presents the initial proposal for the group risk measurement based on the comparison of two interconnected sets of webs. The risk scalar has been presented both for each separated subsidiary as well as for the group itself. It was shown the risk profile of the group could be aggregated into a single value, and some consequences of that...
Article
This paper discusses the issues relating to the asymetrical transfer of the long term contracts risk into insurance companies. Author outlines the key auditing issues linked to the excessive risk assets and excessive risk liabilities. There is a short discussion on the actuarial report gap combined with a short overview on the Actuarial Consulting...
Article
This paper outlines practical issues regarding the application of the long term contracts for Polish accounting environment. A review of the auditing methods and its application for the derivatives and multi-periods treatment was examined. The tax and accounting reference gap has been discussed.
Article
The electronic environment of the audit procedures gradually changes from the not centralized to the centralized debases systems. It provokes the changes in the audit planning, and methodology of audit evidence gathering form paper based to the electronic based, simplification of archive and timing and data processing. A tendency to reorganized the...
Article
The paper examines the need for introduction of the materiality limits for actuarial calculations; it discusses the different needs for reports users. Author in details outlines the issues linked with the services of the independent actuary for derivatives users of the actuarial calculation.
Article
Author examines the situation while the parent company controls the subsidiary and the subsidiary possess the sharing at the parent company equity. A formula for effective holding is derived and proofed for a parent-subsidiary simplified structure. A short overview of the audit consequences is provided.
Article
The paper presents the methods for auditing and disclosing the jubilee and retirements provision. The accounting treatment and risk assessment is presented. A simplified example illustrates the discussed issue.
Article
Full-text available
The article presents the typical context of the audit opinion. The specific section has been characterized and typical errors with interpretation were presented. Authors compares current practice with professional standards.
Article
Full-text available
The paper discusses the application of the accounting for deferred tax in Slovak accounting environment. Risk analysis and audit treatments has been illustrated with simplified case study.

Questions

Questions (2)
Question
We have a number of negative by-sides effects of COVID however I am keen on making a stock take of the positive aspects. A few obvious are: distance - learning, working, digitalization and cooperation, but what you belief the COVID is going to change in your field? From the operational level, we need a way to index the positive effects.
Question
I am looking for a way to estimate the global costs of COVID. Both direct and indirect.

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Projects

Projects (7)
Project
This research aims to provide robust evidence on the profitability of the market’s direct and indirect participants conditioned upon the physical distance to the main stock exchange.