Financial Internet Quarterly FFinancial Internet Quarterly 2020, vol. 16 / no. 2 Financial Internet Quarterly Editorial Office University of Information Technology and Management in Rzeszów ul. Sucharskiego 2, Room 248, 35-225 Rzeszów Telephone number: +48 017 866 11 85 Editor-in-Chief Tomasz Skica, PhD, University of Information Technology and Management in Rzeszow (Poland) Advisory editors Joanna Podgórska, PhD, University of Information Technology and Management in Rzeszow (Poland) Jacek Rodzinka, PhD, University of Information Technology and Management in Rzeszow (Poland) Secretary Editorial secretary and technical corrections: Małgorzata Leśniowska-Gontarz, MSc, University of Information Technology and Management in Rzeszow (Poland) e-mail:
[email protected] Layout and paging: Karolina Olechowska, University of Information Technology and Management in Rzeszow (Poland) Repositories: Karolina Palimąka, MSc, University of Information Technology and Management in Rzeszow (Poland) English proofreading editor: Catherine Lockhead, MBA Section Editors Agata Gemzik-Salwach, PhD, University of Information Technology and Management in Rzeszow (Poland): banking, financial analysis Andrzej Cwynar, Assoc. Prof., PhD, University of Economics and Innovation in Lublin (Poland): corporate finance, capital structure, managerial accounting Alcina Augusta de Sena Portugal Dias, PhD, Polytechnic Institute of Porto (Portugal): auditing, corporate governance, financial performance Hanna Szymborska, PhD, Birmingham City University (United Kingdom):