Special Issues

Special Issues (SI) Guidelines

Journal of Finance and Financial Law (JoFFL)

General Information

  • Purpose: Allow the Journal's Editorial Board to publish additional material beyond the regular quarterly issues.
  • Content: It is a thematic collection of articles focused on a specific financial issue, explored from diverse perspectives, such as economic, legal, and sociological angles.
  • Scope: The chosen topic should be broad and align with the journal’s objectives and scope. It must appeal to the journal's audience and cover areas of significant interest.

Objectives

  • Analyze unexplored scientific aspects and propose new experimental or analytical approaches.
  • Foster interdisciplinary research exchange and collaboration.
  • Recognize and honor contributions of individuals or groups to the field.
  • Commemorate significant occasions.
  • Highlight the authority and quality of research led by guest editors (GE)

The Role of the GE selected for their expertise in relevant subject areas

  • Content Oversight: Responsible for the thematic content. Supported administratively by the journal’s Editorial team.
  • Proposal Preparation: Identify research gaps within the journal’s thematic scope. Justification for the topic. Invite researchers and professionals in the field to contribute. Submit a proposal, including title, abstract (150–200 words), and keywords (5–8).
  • Article Evaluation: Define the scope. Conduct a preliminary review of submitted articles. Forward selected articles for a formal review. Final approval rests with the Journal Editor.
  • Introduction and Promotion: Draft the introduction. Promote through social media and at conferences.
  • Appointment Process: Appointed by the Journal’s Editorial Board from a pool of national and international experts in finance.
  • The Board evaluates proposals based on compliance with the journal’s objectives and thematic relevance.
  • Voluntary Role: GE works as an unpaid volunteer, contributing to the academic community.
  • Citation Rules: Refrain from requiring authors to include citations solely to increase the number of references to their work, colleagues' work, or any specific journal, including JoFFL or others.

Ethical Principles of Publication

The publication of articles in SI adheres to the same ethical standards as those applied to regular journal issues. The JoFFL is committed to maintaining high ethical standards throughout the publication process.

  • Articles must comply with the ethical principles outlined by the journal, available at JoFFL Publication Ethics.
  • JoFFL is a Committee on Publication Ethics (COPE) member, ensuring adherence to international best practices. These principles ensure transparency, integrity, and fairness at every stage of the publication process.
  • In compliance with COPE guidelines, original wording taken directly from other researchers' publications must be enclosed in quotation marks and appropriately cited. This applies to the author's own previously published work as well.
  • Guest Editor Articles: Can publish their articles, but these should not exceed 25% of the total articles in the issue to ensure diversity of authorship. A member of the Editorial Board will support any article submitted by a GE to ensure impartiality.
  • Confidentiality: Maintain the confidentiality of all material submitted to the journal, including correspondence addressed to the Editor and reviewer identities.
  • Conflict of Interest: All participants in the review process must declare any actual or potential conflicts of interest that could affect the review or decision-making process. If a conflict of interest arises, the GE should recuse themselves from the process to avoid compromising review’s integrity. An alternative GE will be appointed in such cases.
  • Statement of Conflicting Interests: Any potential editorial conflicts of interest must be disclosed in writing to the publisher before the GE’s appointment. Updates should be made if new conflicts arise.

Additional Information

  • Invitations to Publish: Authors may be invited to contribute by the GE or the Journal Editor.
  • Publication Frequency: Published irregularly.
  • Timeline: Preparing for publication can take up to 12 months from the submission of articles.
  • Volume: The number of articles may vary but cannot exceed 11.
  • Editorial Standards: Adhere to the same format and standards as regular journal issues. For detailed instructions, refer to JoFFL Editorial Instructions.
  • Review Process: Articles submitted undergo the standard peer-review process. Details can be found here: JoFFL Review Process.
  • Author’s Declaration: Authors contributing must submit a signed an Author's Declaration.

 

Special Issue - Numbers Overview

Special Issue No. 1 (2021)

ed. I. D. Czechowska

CONTENTS

  • M. Bolek, A. Pluskota, R. Wolski, Liquidity – Profitability Trade – Off on the Example of Companies Listed on Main and Alternative New Connect Markets on Warsaw Stock Exchange
  • K. Borowski, Sensitivity of the Art Market to Price Volatility
  • P. Buzałek, I. D. Czechowska, Effect of Capital Conversion in the Form of a Reverse Mortgage on Benefits for Senior Citizens in Major Cities of Poland
  • T. Florczak, M. Paduszyńska –Deposit Guarantee Systems in Russia and the USA
  • Lobozynska, I. Skomorovych, U. Vladychyn, State Policy of Consumer Protection in the Digital Financial Services Market in Ukraine
  • Cz. B. Martysz, Polish Non-Treasury Bond Market – New Bond Registration Rules and Analysis of the Bond Issuers’ Register
  • J. K. Solarz, K. Waliszewski, Pandemic or Generational War?
  • A. R. Stopczyński, Does Bank Resolution Rule out the Use of Public Funds? The Case of the Podkarpacki Bank Spółdzielczy
  • M. Trembiński, J. Stawska, The Effectiveness of the Transaction Systems on the Dax Index
  • D. Zarzycki, M. Malaczewski, Health Capital and its Relationship to Economic Growth
  • A. Zimny, The Impact of Financial Leverage on a Company’s Market Valuation

Special Issue No. 1 (2022)

ed. M. Supera-Markowska

CONTENTS

  • J. Luis Muñoz López, The Purpose of the Tax System that Gives Meaning and Legitimacy to Taxes
  • M. Supera-Markowska, The Spanish Tax System and Tax Policy in Spain in the Context of the Covid-19 Pandemic Framework
  • M. Supera-Markowska, Principles and Rules for Determining the Tax Capacity of Entrepreneurs in Income Taxes
  • M. Lagos Rodríguez, Factors Explaining Tax Compliance,
  • J. Cantero-Galiano, Trust in Institutions and Tax Compliance. A Multilevel Analysis of the Regions of Spain
  • S. Catalá Rubio, Democracy, Economy, Progress and the Rule of Law. Special Reference to the Tax Regime for Religious Denominations

 Special Issue No. 2 (2022)

ed. I. D. Czechowska, P. Reis Mourao

CONTENTS

  • P. Kobylski, Tax Fraud on the Example of Issuing Fictitious VAT Invoices
  • D. Kubacki, Sale of Getback Bonds as an Example of Misselling
  • K. Nowak, Irregularities in Bundling and Tying Practices Home Loans and Insurance
  • A. Popik, A. Gryglicka, Evaluating the Security of Electronic Banking in Users Opinion and Analyzing the Behavior of Banks in the Event of a Security Incident
  • E. Ratowska-Dziobiak, Insurance Market in the Light of Covid-19 Pandemic
  • N. Ślusarek, The Fraudulent Phenomenon of the Financial Pyramids in the Financial Industry
  • A. Tomaszek, The Development of Artificial Intelligence and its Impact on the Financial Market
  • R. Witczak, The Comparison of Premises for Recognizing Tax Books as Kept Not Compliant in the Tax Law and Accounting Law in Poland

 Special Issue No. 1 (2023)

Geust Editor: K. Miszczyńska

CONTENTS

  • K. M. Miszczyńska, E. Antczak, V. Prevolnik Rupel, Estimating the Share of Sickness Absence Costs in Europe's GDP –A Country, Gender and Time Perspective
  • E. Sipahi Döngül, T. Skica, Bibliometric Analysis of Studies on the Concept of Financial Literacy
  • B. Krzeczewski, C. Hassan, Health Models Financing and Effects: A Comparative Study of the Models in Poland and Italy
  • A. Bem, P. Prędkiewicz, R. Siedlecki, P. Ucieklak-Jeż, J. Žukovskis, Next Pandemic? Yes, Please! How COVID-19 Pandemic Improved the Financial Condition of Polish Hospitals
  • K. Hampel, P. Ucieklak-Jeż, A. Bem, Z. Hajduova, Health Promotion in Schools A – Key to Improving Young People's Health

 Special Issue No. 2 (2023)

CONTENTS

  • J. Zabawa, E. Łosiewicz-Dniestrzańska, GRI (Global Reporting Initiative) as a Reporting Standard of Non-Financial Information in the Area of ESG (Environmental, Social, Corporate Governance). The Case of Banks Listed on the Warsaw Stock Exchange
  • M. Pawłowska, The Impact of Fintech Enterprises on the Level of Competition in the Financial Sector. Increase or Decrease in Competition?
  • J. Koleśnik, Systemically Important Banks – Risk Transfer in the Euro Area
  • J. Franc-Dąbrowska, Financialization of Agricultural Land – Contemporary Manifestations of Financialization or Return to the Roots of Humanity (?)
  • M. Folwarski, Analysis of the Situation of Cooperative Bank Groups in Poland in a Changing Macroeconomic Environment
  • D. Podedworna-Tarnowska, A New Approach to Underpricing Phenomenon in Poland
  • M. Kozińska, Senior Non-preferred Bonds as an Instrument to Meet the MREL Requirement
  • Cz. B. Martysz, J. Skrodzka, Two Decades of Market Abuse in Poland. Market Manipulation, Insider Trading and Unlawful Disclosure of Inside Information from 2002 to 2022
  • R. Tuzimek, Mergers and Acquisitions During the Covid-19 Pandemic in Poland
  • I. D. Czechowska, D. Hajdys, M. Ślebocka, Irregularities in Consumer Credit Agreements in Poland, the Context of Consumer Protection in the Financial Services Market
  • M. Comporek, The Quality of Earnings Reported in Financial Statements of Capital Groups

  Work is currently underway on the next special issue, and further issues are being planned.