1. Department of Finance and Accounting SMEs, Institute of Finance , University of Łódź , 39 Rewolucji 1905 r. St., 90-214 Łódź , Poland
2. Department of Central Banking and Financial Intermediation, Institute of Finance , University of Łódź , 39 Rewolucji 1905 r. St., 90-214 Łódź , Poland