Karol Marek Klimczak

Lodz University of Technology

Poland

SCHOLARLY PAPERS

16

DOWNLOADS
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5,920

SSRN CITATIONS
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SSRN RANKINGS

Top 31,518

in Total Papers Citations

4

CROSSREF CITATIONS

23

Ideas:
“  I'm currently trying to use computer-based text analysis methods to learn how the language of financial communication evolves among listed companies,. I'm interested in leveraging corpus linguistics and accounting research methods to new settings and languages. My other projects are related strategic management and financial reporting under IFRS.  ”

Scholarly Papers (16)

1.

Risk Management Theory: A Comprehensive Empirical Assessment

Kozminski Working Paper No. 01-2007
Number of pages: 22 Posted: 26 Nov 2007
Karol Marek Klimczak
Lodz University of Technology
Downloads 2,021 (10,101)
Citation 7

Abstract:

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corporate risk management, hedging, derivatives, CART

2.

Testing Value Relevance of Accounting Earnings in Emerging Markets

Number of pages: 20 Posted: 28 May 2009
Karol Marek Klimczak
Lodz University of Technology
Downloads 840 (37,688)
Citation 2

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value relevance, accounting earnings, equity valuation

3.

Development of Accounting in Poland: Market Efficiency and the Value Relevance of Reported Earnings

International Journal of Accounting, Vol. 45, No. 3, 2010
Number of pages: 27 Posted: 16 Jan 2008 Last Revised: 23 Jan 2011
Dorota Dobija and Karol Marek Klimczak
Kozminski University and Lodz University of Technology
Downloads 694 (48,827)
Citation 1

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transition economy, information content, value relevance, Poland

4.

Market Reaction to Mandatory IFRS Adoption: Evidence from Poland

Accounting and Management Information Systems, Vol. 10, Issue 2, pp. 228-248. 2011
Number of pages: 18 Posted: 02 Feb 2011 Last Revised: 22 Nov 2011
Karol Marek Klimczak
Lodz University of Technology
Downloads 570 (62,872)
Citation 1

Abstract:

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IFRS, event study, value relevance, accounting regulation

5.

ICGN Corporate Risk Oversight Guidelines: The Role of the Board and Institutional Shareholders

Number of pages: 15 Posted: 23 Nov 2011
Erik Breen, Andrew Mark Clearfield and Karol Marek Klimczak
ROBECO Group, Investment Initiatives LLC and Lodz University of Technology
Downloads 407 (94,496)

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risk oversight, guidance, shareholder involvement, shareholder communication

6.

Corporate Hedging and Risk Management Theory: Evidence from Polish Listed Companies

The Journal of Risk Finance, Vol. 9, No. 1, pp. 20-39, 2008
Number of pages: 33 Posted: 23 Jan 2011
Karol Marek Klimczak
Lodz University of Technology
Downloads 248 (160,865)

Abstract:

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Risk management, Hedging, Derivative markets, Poland

7.

Accruals, Conservatism and Value Relevance in a Transition Economy

Number of pages: 17 Posted: 31 Dec 2013
Karol Marek Klimczak and Jan Michalak
Lodz University of Technology and University of Lodz
Downloads 227 (175,168)

Abstract:

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valuation, IFRS, conservatism

8.

Coincident and Forecast Relevance of Accounting Numbers

Number of pages: 22 Posted: 06 Jun 2010 Last Revised: 12 Jan 2012
Karol Marek Klimczak and Grzegorz Szafrański
Lodz University of Technology and University of Lodz
Downloads 210 (188,394)

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value relevance, financial information, accounting standards, equity valuation, accounting methodology

9.

Risk-Based Management Control in the Public Sector: A Live Experiment in Poland

Number of pages: 16 Posted: 30 Nov 2011 Last Revised: 13 Jan 2012
Karol Marek Klimczak and Anna Marta Pikos
Lodz University of Technology and Kozminski University
Downloads 153 (248,335)

Abstract:

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risk, change, actors

10.

Goodwill Disclosures under Uncertainty: Poland

Klimczak, K. M., Dynel, M., & Pikos, A. (2016). Goodwill impairment test disclosures under uncertainty. Accounting & Management Information Systems/Contabilitate Si Informatica De Gestiune, 15(4), 639-660
Number of pages: 23 Posted: 04 Sep 2015 Last Revised: 11 Feb 2017
Karol Marek Klimczak, Marta Dynel and Anna Marta Pikos
Lodz University of Technology, University of Lodz and Kozminski University
Downloads 125 (290,728)

Abstract:

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accounting, reporting, narrative, content analysis, interviews

11.

Market Reactions to Investments in Information Technology: Insight from Warsaw Stock Exchange

Proceedings of the Sixteenth Americas Conference on Information Systems, Lima, Peru, August 12-15, 2010
Number of pages: 11 Posted: 17 Aug 2010
Kozminski University, Lodz University of Technology, State University of New York at New Paltz - School of Business and Virginia Commonwealth University (VCU) - School of Business
Downloads 103 (332,772)

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Event studies, information technology, investments, Poland, transition economies

12.

Evaluation Markers and Mitigators in Analyst Reports and Market Response to Stock Recommendations

Klimczak K.M., Dynel M. (2018). Evaluation Markers and Mitigators in Analyst Reports in Light of Market Response to Stock Recommendations, International Journal of Business Communication, Forthcoming
Number of pages: 41 Posted: 28 Aug 2014 Last Revised: 17 Jan 2018
Karol Marek Klimczak and Marta Dynel
Lodz University of Technology and University of Lodz
Downloads 101 (337,180)
Citation 1

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Text analysis, Quantitative, Discourse analysis, Pragmatics, Stock market

13.

Impression Management in Letters to Shareholders: Evidence from Poland

Hadro, D., Klimczak, K. M., & Pauka, M. (2017). Impression Management in Letters to Shareholders: Evidence from Poland. Accounting in Europe, 1-26 [Online]
Number of pages: 47 Posted: 03 Dec 2015 Last Revised: 15 Nov 2017
Dominika Fijalkowska, Karol Marek Klimczak and Marek Pauka
Uniwersytet Ekonomiczny we Wroc?awiu, Lodz University of Technology and Uniwersytet Ekonomiczny we Wroc?awiu
Downloads 99 (341,643)

Abstract:

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impression management, attribution, ownership, governance, content analysis

14.

Linguistic Qualities of Financial Statements in Poland: Preparer and User Perspective

Number of pages: 11 Posted: 01 Oct 2014
Karol Marek Klimczak and Anna Marta Pikos
Lodz University of Technology and Kozminski University
Downloads 62 (446,868)

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financial information, financial statements, narrative reporting

15.

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Poland

Klimczak, K. M., & Krasodomska, J. (2017). The role and current status of IFRS in the completion of national accounting rules–Evidence from Poland. Accounting in Europe, 14(1-2), 158-163
Number of pages: 9 Posted: 15 Mar 2017 Last Revised: 15 Nov 2017
Karol Marek Klimczak and Joanna Krasodomska
Lodz University of Technology and Cracow University of Economics
Downloads 32 (580,641)

Abstract:

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statutory accounting, IFRS, Poland, SME, EU Accounting Directive 2013/34/EU

16.

Perceived Collaborative Risk in Small and Medium Technology Enterprises

Karol Marek Klimczak, Wojciech Machowiak, Yochanan Shachmurove & Iwona Staniec (2020) Perceived collaborative risk in small and medium technology enterprises, Journal of Small Business Management, DOI: 10.1080/00472778.2020.1799305
Number of pages: 26 Posted: 05 May 2021
Lodz University of Technology, affiliation not provided to SSRN, City University of New York, CUNY City College of New York - Department of Economics and affiliation not provided to SSRN
Downloads 28 (604,594)

Abstract:

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relational view, small and medium enterprises, innovation, risk management