- Tytuł:
- Content of Disclosures Concerning Control over Financial Reporting: The Perspective of Polish Listed Companies
- Autorzy:
- Gad, Jacek
- Powiązania:
- https://bibliotekanauki.pl/articles/465600.pdf
- Data publikacji:
- 2016-09-15
- Wydawca:
- Akademia Leona Koźmińskiego w Warszawie
- Tematy:
-
financial reporting
control over financial reporting
management report - Opis:
- Purpose: The aim of this study was to identify the content of disclosures presented by public companies listed on the Warsaw Stock Exchange on the internal control and risk management systems in relation to financial reporting. Methodology: The study contents were formulated with the use of literature studies. Content analysis studies and disclosure index studies were used for the study of narrative disclosures. The research was of a qualitative nature. Results: The results showed that the companies listed on the Polish capital market are still at the stage of formulating reporting practices in the area of control systems over financial reporting. It should be noted that the diversity in information presented within disclosures about control systems over financial reporting is considerable. For some companies, the disclosures are formulated at such a high level of generality that no firm conclusions can be drawn. Detailed items of disclosures presented by particular companies can be identified in the reporting practices. The findings may provide the basis for constructing an index of disclosures about control systems over financial reporting. Scope of research: The study examined disclosures about internal control and risk management systems in relation to financial reporting presented by public companies listed on the Warsaw Stock Exchange. Originality: Disclosures about internal control and risk management systems in relation to financial reporting are a relatively new issue in Polish practice. The literature studies carried out as part of the research indicate that this issue is a research gap.
- Źródło:
-
Journal of Management and Business Administration. Central Europe; 2016, 3; 23-46
2450-7814 - Pojawia się w:
- Journal of Management and Business Administration. Central Europe
- Dostawca treści:
- Biblioteka Nauki
Artykuł