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Autor:innen: 
Erscheinungsjahr: 
2022
Quellenangabe: 
[Journal:] Journal of Banking and Financial Economics (JBFE) [ISSN:] 2353-6845 [Issue:] 18 [Year:] 2022 [Pages:] 17-29
Verlag: 
University of Warsaw, Faculty of Management, Warsaw
Zusammenfassung: 
This paper presents a review of published accounting research based on quantitative methods originating in Poland between 2010 and 2021. Twenty-one international and national journals were examined, all having "accounting" in their title, as well as the leading Polish journal on accounting research - Zeszyty Teoretyczne Rachunkowo´sci (ZTR, Theoretical Journal of Accounting). The principal finding is that Polish authors - especially those using quantitative methods - rarely publish in top accounting journals outside of Poland. They most frequently publish quantitative papers in ZTR, although those papers account for just 5% of the total number of papers published there. The corresponding percentage of quantitative papers is much higher in leading international accounting journals. This paper is presented as a voice in the debate within Polish academia on the development of the accounting discipline.
Schlagwörter: 
applied accounting
quantitative methods
empirical corporate finance
JEL: 
C50
C58
G30
M40
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