About the Authors

Katarzyna Piotrowska

Roles Conceptualization, Formal analysis, Writing – original draft

Affiliation Department of Accounting, Reporting and Financial Analysis, Wroclaw University of Economics and Business, Wroclaw, Poland

Aleksandra Szymura

Roles Data curation, Methodology, Writing – original draft

Aleksandra.szymura@ue.wroc.pl

Affiliation Department of Econometrics and Operational Research, Wroclaw University of Economics and Business, Wroclaw, Poland

Piotr Wanicki

Roles Conceptualization, Formal analysis, Writing – original draft

Affiliation Department of Accounting, Reporting and Financial Analysis, Wroclaw University of Economics and Business, Wroclaw, Poland

Competing Interests

The authors have declared that no competing interests exist.