Elżbieta Bukalska is an Associate Professor in the Department of Corporate Finance and Accounting, Maria Curie-Sklodowska University, Lublin, Poland. Anna Wawryszuk-Misztal is an Assistant Professor in the Department of Corporate Finance and Accounting, Maria Curie-Sklodowska University, Lublin, Poland. Tomasz Sosnowski is an Assistant Professor at the Faculty of Economics and Sociology at the University of Lodz, Poland.