Doctor habilitatus Anna Białek-Jaworska

Short Research Description

Prof. Anna Białek-Jaworska's research focuses on assessing the effects of regulations in the field of accounting, including International Financial Reporting Standards, tax law, and public finance. It extends the theory of capital structure to include new measures of financial elasticity, namely utilized and unutilized (free) debt capacities, determinants of corporate investments, including R&D, and profit shifting. Her research applies a quantitative approach - difference-in-differences and dynamic panel models using data from financial and non-financial reports (management reports), tax settlements, and the balance of payments.

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JEL Codes

G30 G38 M2 M41 M48 O16 O30 O32 O38 H74 L32 L33

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Research Interests

Accounting Accounting and Audit Accounting Standards Business Dynamics Business Economics Business Models Corporate Savings Economic Analysis of Law Effects of Regulation Entrepreneurship Financial Health of Companies Fiscal Policy Foreign Direct Investment Foreign Investments Government Policy and Regulation Innovation Law and Economics Organization and Behavior of Firms Panel Data Models Public Debt Public Finance Tax Avoidance Tax Competition Taxation Text Mining

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Keywords

Business economics Capital structure Corporate Finance Disclosures IFRS IP box Municipally-owned companies Profit-shifting R&D Taxation

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