Central European Management Journal: Volume 31 Issue 3 , Open Access

IP box effects in the gaming industry

Anna Białek-Jaworska, Agnieszka Teterycz, Ricardo Sichel, Michał Woźniak

This paper aims to verify how the intellectual property (IP) box affects firms’ effective tax rate, growth and innovation activity outcomes related to intellectual property rights.

Implications for multinational enterprises from emerging market subsidiaries’ reverse knowledge transfer

Daniella Fjellström, Ehsanul Huda Chowdhury, Sohail Ahmad, Bolortuya Batkhuu

This study aims to understand the role of drivers, underlying challenges and, consequently, the implications of the reverse knowledge transfer (RKT) process for the multinational…

Audit committees in public companies listed on the Warsaw Stock Exchange: compliance with hard law in practice

Jacek Gad

The article aims to determine the implementation extent of the regulations around appointment and characteristics of audit committees and regulations concerning disclosure of…

The effect of income and expense shifting on the corporate income tax evasion

Sabina Kołodziej, Ewa Wanda Maruszewska, Małgorzata Niesiobędzka

This paper aims to present a study on the effect of income and expense shifting on the corporate income tax evasion – an example of intentional noncompliance practiced by tax…

Co-creation of business and marketing models for SMEs in short food supply chains in Lithuania, Latvia and Poland

Adam Oleksiuk, Katarzyna Rull Quesada

The aim of this article is to identify the issues of short food supply chains (SFSCs) in three countries of Central and Eastern Europe, i.e. Lithuania, Latvia and Poland, to…

The multilevel governance of financial instruments in regional development policy: the case of Poland

Katarzyna Sum, Mariusz-Jan Radło, Marta Mackiewicz

The aim of this article is to investigate how the use of financial instruments influences the development of Regional Development Funds (RFR) in Poland and to assess the maturity…

Helping Dwight: how gamification can improve CSR communication effectiveness?

Filip Wójcik

The main purpose of this study is to check the potential impact of gamification on communicating CSR issues.

What do we talk about when we talk about strategic renewal: a systematic literature review of 40 years of research

Mariola Ciszewska-Mlinarič, Piotr Wójcik

The purpose of this study is to synthesize the literature on the topic of strategic renewal by identifying the key dimensions of extant research and the connections between…