**About the Special Issue Editors**

**Dariusz Zarzecki** Expert in the field of business valuation. Over 30 years of experience in business and intellectual property valuation. Full professor, Department of Finance and Banking at the University of Szczecin. Author of over 300 publications, including books awarded with the award of the Minister of National Education and recommended for managers, scientists and students, brokers, investment advisors and candidates for statutory auditors. Teamleader in many research projects (e.g., "Control premium in the Polish capital market", "Business Valuation Standards", "Lack of Marketability Discounts in Business Valuation"). Lecturer at numerous courses and conferences, including MBA studies. Co-founder and chairman of The Association of Business Appraisers in Poland (SBWPwP).

**Marek Jabło ´nski** is an Associate Professor at WSB University in Poznan, Faculty in Chorzow. He is also the Vice President of the Board of "OTTIMA Plus" Ltd. of Katowice, a reputable management consulting company, and President of the "Southern Railway Cluster" Association in Katowice, which supports development in railway transport and the transfer of innovation, as well as cooperation with European railway clusters (as a member of the European Railway Cluster Initiative). He holds a postdoctoral degree in Economic Science, specializing in Management Science in the following range of topics: value-based management, performance management, and business models. He has written and co-written several monographs and over 100 scientific articles in the fields of strategic management, performance management, and business models. Marek's academic interests focus on the issues of strategic value, sustainable business models, measurement systems of results, including companies listed on the stock exchange and the principles of creating stakeholders value, and new trends in this area.
