Karol Marek Klimczak

Lodz University of Technology

Poland

  • Lodz University of Technology

SCHOLARLY PAPERS

18

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7,443

TOTAL CITATIONS
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SSRN RANKINGS

Top 35,140

in Total Papers Citations

15

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.  ”

  • Lodz University of Technology

Scholarly Papers (18)

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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 2,652 (11,228)
Citation 7

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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 887 (58,641)
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 743 (74,436)
Citation 2

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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 656 (87,257)
Citation 1

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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 469 (132,619)

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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 300 (218,768)

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Risk management, Hedging, Derivative markets, Poland

7.

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 250 (263,753)

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

8.

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 249 (264,838)

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valuation, IFRS, conservatism

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 194 (336,446)

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risk, change, actors

10.

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 Wrocławiu, Lodz University of Technology and Uniwersytet Ekonomiczny we Wrocławiu
Downloads 193 (338,045)

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impression management, attribution, ownership, governance, content analysis

11.

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 181 (358,420)

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accounting, reporting, narrative, content analysis, interviews

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 152 (417,003)
Citation 1

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

13.

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
Dorota Dobija, Karol Marek Klimczak, Narcyz Roztocki and Heinz Roland Weistroffer
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 130 (473,117)

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

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 111 (534,238)

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financial information, financial statements, narrative reporting

15.

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
Karol Marek Klimczak, Wojciech Machowiak, Yochanan Shachmurove and Iwona Staniec
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 106 (552,802)
Citation 2

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

16.

Cross-Language Sentiment Analysis in Finance: Mapping English to French with Wordnet

Number of pages: 27 Posted: 16 Jul 2022
Karol Marek Klimczak, Jan Makary Fryczak, Dominika Fijalkowska and Justyna Fijałkowska
Lodz University of Technology, Lodz University of Technology, Wroclaw University of Economics and University of Social Sciences, Poland,
Downloads 87 (629,863)

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Financial Reporting, Business Communication, textual analysis, Machine Learning

17.

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 67 (730,716)

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

18.

Equivalent Sentiment Measures for Cross-Language Analysis of Corporate Communications

Number of pages: 19 Posted: 27 Jul 2023
Karol Marek Klimczak, Dominika Fijalkowska and Justyna Fijałkowska
Lodz University of Technology, Wroclaw University of Economics and University of Social Sciences, Poland,
Downloads 16 (1,204,495)

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Business Communication, Financial Reporting, Textual Analysis, Text Mining, Python