Dear Reader,
We present to you the 47th edition of the Journal of Management and Financial Sciences. This issue covers important and current matters related to the financial market, reporting of listed companies, issues of visual merchandising, the impact of environmental uncertainty on tax avoidance and the capital structure of listed companies in Indonesia, or making investment decisions whether to sell or buy shares using the method of discounted cash flow valuation calculations.
We hope that its content will make a significant contribution to the development of eco nomic thought and contribute to a deeper understanding of the complex issues raised in it.
The main aim of the first paper by Barbara Kawa is to examine if Polish listed entities continue national patterns in statements of profit or loss and other comprehensive income prepared under IFRS. The achievement of the given target required the use of deductive and inductive methods relating to the structure and content of this part of financial statement both on the regulatory and empirical level.
The aim of the next paper by Bogdan Pachołek, Sylwia Sady, and Weronika Woźniak was to assess the satisfaction of business customers with cooperation with a company in the metallurgical industry, a world leader among solutions in the metal heat treatment sector.
Valencia Tanjung, Yosef Budi Susanto, and Agustinus Rusdianto Berto in their paper aim to find out various visual merchandising factors that affect purchase intention at XYZ retail stores and focus on visual merchandising, store environment, and customer inspiration fac tors that affect customer behaviour.
The next paper by Donelia Felia and Elfina Astrella Sambuaga aims to examine the effect of environmental uncertainty on tax avoidance and the moderating effects of corporate governance. The study uses secondary data derived from the financial statements and annual reports of companies listed on the Indonesia Stock Exchange for the period of 2017–2019, using the S&P Capital IQ database.
The purpose of the next paper by Wennie and Vina C. Nugroho is to determine the effect of uncertainty on the capital structure of public listed companies in Indonesia. This study used asset volatility as a method of measuring uncertainty. The researchers use unbalanced panel data from 2009 to 2019 in order to assess and analyse the effect of uncertainty on the company‘s capital structure.
We hope that this issue of JMFS Collegium of Management and Finance will be interesting reading for academics and practitioners of economic life.
We wish you pleasant reading.
Joanna Wielgórska-Leszczyńska,
Chairman of the Scientific Council and Dean of the Faculty
Michał Matusewicz,
Vice-Chairman of the Scientific Council and Vice-Dean of the Faculty