{"id":"https://openalex.org/W2914647262","doi":"https://doi.org/10.18276/epu.2018.132-10","title":"THE INFLUENCE OF CHANGES IN THE REPORTING FRAMEWORKS ON THE ASSESSMENT OF CREDIT RISK OF MICRO UNITS","display_name":"THE INFLUENCE OF CHANGES IN THE REPORTING FRAMEWORKS ON THE ASSESSMENT OF CREDIT RISK OF MICRO UNITS","publication_year":2018,"publication_date":"2018-01-01","ids":{"openalex":"https://openalex.org/W2914647262","doi":"https://doi.org/10.18276/epu.2018.132-10","mag":"2914647262"},"language":"en","primary_location":{"id":"doi:10.18276/epu.2018.132-10","doi":"https://doi.org/10.18276/epu.2018.132-10","is_oa":true,"landing_page_url":"https://doi.org/10.18276/epu.2018.132-10","pdf_url":null,"source":{"id":"https://openalex.org/S4210230286","display_name":"Ekonomiczne Problemy Us\u0142ug","issn_l":"1896-382X","issn":["1896-382X","2353-2866"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310317388","host_organization_name":"Wydawnictwo Naukowe Uniwersytetu Szczeci\u0144skiego","host_organization_lineage":["https://openalex.org/P4310317388"],"host_organization_lineage_names":["Wydawnictwo Naukowe Uniwersytetu Szczeci\u0144skiego"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Ekonomiczne Problemy Us\u0142ug","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://doi.org/10.18276/epu.2018.132-10","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5034256666","display_name":"Artur Stefa\u0144ski","orcid":"https://orcid.org/0000-0002-7235-337X","observed_orcids":["https://orcid.org/0000-0002-7235-337X"]},"institutions":[{"id":"https://openalex.org/I4210137990","display_name":"WSB Merito University in Poznan","ror":"https://ror.org/04kz5ba43","country_code":"PL","type":"education","lineage":["https://openalex.org/I4210137990","https://openalex.org/I4405265935"]}],"countries":["PL"],"is_corresponding":true,"raw_author_name":"Artur Stefa\u0144ski","raw_affiliation_strings":["Wy\u017csza Szko\u0142a Bankowa w Poznaniu"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Wy\u017csza Szko\u0142a Bankowa w Poznaniu","institution_ids":["https://openalex.org/I4210137990"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5034256666"],"corresponding_institution_ids":["https://openalex.org/I4210137990"],"apc_list":{"value":590,"currency":"PLN","value_usd":135},"apc_paid":{"value":590,"currency":"PLN","value_usd":135},"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"132","issue":null,"first_page":"117","last_page":"126"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.6654999852180481,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.6654999852180481,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.10170000046491623,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.07159999758005142,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/credit-risk-assessment","display_name":"credit risk assessment","score":0.8119999766349792},{"id":"https://openalex.org/keywords/microenterprises","display_name":"microenterprises","score":0.699999988079071},{"id":"https://openalex.org/keywords/reporting-framework","display_name":"reporting framework","score":0.6629999876022339},{"id":"https://openalex.org/keywords/credit-scoring","display_name":"credit scoring","score":0.36500000953674316}],"concepts":[{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.26070016622543335}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.18276/epu.2018.132-10","doi":"https://doi.org/10.18276/epu.2018.132-10","is_oa":true,"landing_page_url":"https://doi.org/10.18276/epu.2018.132-10","pdf_url":null,"source":{"id":"https://openalex.org/S4210230286","display_name":"Ekonomiczne Problemy Us\u0142ug","issn_l":"1896-382X","issn":["1896-382X","2353-2866"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310317388","host_organization_name":"Wydawnictwo Naukowe Uniwersytetu Szczeci\u0144skiego","host_organization_lineage":["https://openalex.org/P4310317388"],"host_organization_lineage_names":["Wydawnictwo Naukowe Uniwersytetu Szczeci\u0144skiego"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Ekonomiczne Problemy Us\u0142ug","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:4b6a1c307b3646c18dc7422541695b94","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/4b6a1c307b3646c18dc7422541695b94","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Ekonomiczne Problemy Us\u0142ug, Vol 132 (2018)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.18276/epu.2018.132-10","doi":"https://doi.org/10.18276/epu.2018.132-10","is_oa":true,"landing_page_url":"https://doi.org/10.18276/epu.2018.132-10","pdf_url":null,"source":{"id":"https://openalex.org/S4210230286","display_name":"Ekonomiczne Problemy Us\u0142ug","issn_l":"1896-382X","issn":["1896-382X","2353-2866"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310317388","host_organization_name":"Wydawnictwo Naukowe Uniwersytetu Szczeci\u0144skiego","host_organization_lineage":["https://openalex.org/P4310317388"],"host_organization_lineage_names":["Wydawnictwo Naukowe Uniwersytetu Szczeci\u0144skiego"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Ekonomiczne Problemy Us\u0142ug","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3149716964","https://openalex.org/W2461028341","https://openalex.org/W105056018","https://openalex.org/W1527039755","https://openalex.org/W1565165417","https://openalex.org/W7066450600","https://openalex.org/W333439445","https://openalex.org/W399461211","https://openalex.org/W4410325890","https://openalex.org/W2804829495"],"abstract_inverted_index":{"Celem":[0],"artyku\u0142u":[1,25],"jest":[2],"ocena":[3],"wp\u0142ywu":[4],"zmian":[5],"zasad":[6,30,84],"sprawozdawczych":[7,31],"dla":[8,32],"jednostek":[9],"mikro":[10],"na":[11,16],"poziom":[12],"ryzyka":[13,37,57,70],"kredytowego,":[14],"ocenianego":[15],"podstawie":[17],"wybranych":[18],"modeli":[19,67],"punktowej":[20,55],"oceny":[21,36,56,69],"ryzyka.":[22],"Na":[23],"potrzeby":[24],"przyj\u0119to":[26],"hipotez\u0119,":[27],"\u017ce":[28,62],"zmiana":[29],"mikrojednostek":[33],"utrudnia":[34],"przeprowadzenie":[35],"kredytowego":[38],"i":[39],"powoduje":[40],"pogorszenie":[41],"tej":[42],"oceny.":[43],"W":[44],"celu":[45],"weryfikacji":[46],"postawionej":[47],"hipotezy":[48],"zastosowano":[49],"studium":[50],"przypadku,":[51],"stosuj\u0105c":[52],"trzy":[53],"modele":[54],"kredytowego.":[58],"Wyniki":[59],"analizy":[60],"wskazuj\u0105,":[61],"w":[63,93,98],"ka\u017cdym":[64],"z":[65],"zastosowanych":[66],"wynik":[68],"uleg\u0142":[71],"pogorszeniu,":[72],"liczba":[73],"przyznanych":[74],"punkt\u00f3w":[75],"by\u0142a":[76],"\u015brednio":[77],"o":[78],"10%":[79],"gorsza":[80],"ni\u017c":[81],"przed":[82],"zmianami":[83],"sprawozdawczych.":[85],"Jest":[86],"to":[87],"konsekwencja":[88],"wi\u0119kszego":[89],"zagregowania":[90],"danych":[91],"finansowych":[92],"sprawozdaniu":[94],"finansowym":[95],"mikrojednostek.":[96],"Przyj\u0119ta":[97],"artykule":[99],"hipoteza":[100],"badawcza":[101],"zosta\u0142a":[102],"zweryfikowana":[103],"pozytywnie.":[104]},"counts_by_year":[],"updated_date":"2026-07-31T08:31:51.225901","created_date":"2019-02-21T00:00:00"}