- Tytuł:
- The reliability of integrated reporting
- Autorzy:
- Zyznarska-Dworczak, Beata
- Powiązania:
- https://bibliotekanauki.pl/articles/582495.pdf
- Data publikacji:
- 2018
- Wydawca:
- Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
- Tematy:
-
social responsibility accounting
integrated reporting
attestation
verification - Opis:
- This paper presents the conclusions from analyzing the reliability of integrated reporting in the light of the strategic and information-related paradigm of accounting. The study demonstrates the reliability in the light of international standards that standardize integrated reporting, according to which there is a need for the improvement of credibility. As a key form of improving the reliability of integrated reporting the author indicates an internal and external verification of financial data and non-financial disclosure, both based on accountability account related to a company’s responsibility. The purpose of the study was achieved by employing pertinent research methods, including in particular a critical analysis of scholarly literature and the method of analogy. The study is axiomatic in nature, based on fundamental accounting theory assumptions.
- Źródło:
-
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu; 2018, 503; 494-502
1899-3192 - Pojawia się w:
- Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Dostawca treści:
- Biblioteka Nauki
Artykuł