Accounting and finance are those disciplines of economic sciences in which quantitative methods are often used: statistics, econometrics and operational research. These methods make possible the quantification of different economic occurrences and the objectivity of the estimation of these occurrences. What is also important is the fact that in accounting and financial analyses one is to deal with numerous empirical data sets. The study shows selected problems of finance and accounting, essential for both theory and practice. It also presents ways of measurement and estimation of definite economic-financial occurrences. To solve numerous problems, the methods of descriptive and mathematical statistics and multidimensional comparative analysis are used. In order to show the applications of these methods, empirical research was conducted. The papers in this collection were prepared for The Fourth Scientific Seminar: “Quantitative Methods in A ccounting and Finance”. The Seminar was organized by The Cost and Management Accounting Department at Wrocław University of Economics in Rzeszów on 23–25 April 2012. Researchers from Wrocław University of Economics and the Ukrainian State University of Finance and International Trade from Kiev took part in the seminar. This book is an annual publication designed to disseminate the quantitative analysis of accounting and finance. It is a forum for statistical analyses of issues in accounting and finance as well as applications of quantitative methods to problems in financial accounting, management accounting and financial management. The objective is to promote interaction between academic research in finance and accounting, applied research in the financial community and the accounting profession. '