- Tytuł:
- The concept of a maturity index for narrative disclosures of risk areas and factors
- Autorzy:
-
Karmańska, Anna
Łada, Monika - Powiązania:
- https://bibliotekanauki.pl/articles/1917482.pdf
- Data publikacji:
- 2021-09-12
- Wydawca:
- Stowarzyszenie Księgowych w Polsce
- Tematy:
-
disclosure index
risk reporting
narrative reports
disclosures
risk map - Opis:
- Purpose: The subject of the considerations is a proposal for a maturity index for narrative disclosures on risk areas and factors as a tool for diagnosis and analysis, but also for im-proving narrative reporting in the area under study. Methodology/approach: The study is conceptual and was prepared based on a literature review and the results of previous empirical research. Findings: The proposed method of constructing a maturity index enables the measure-ment of the quality of narrative disclosures of risk areas and factors on a universal five-point scale. Research limitations/implications: The proposed index has been designed with entities that operate in non-financial sectors in mind. Originality/value: The index is a universal tool that can be used in narrative research on risk reports and in improving the practices of preparing annual reports of enterprises from non-financial sectors
- Źródło:
-
Zeszyty Teoretyczne Rachunkowości; 2021, 45(3); 153-170
1641-4381
2391-677X - Pojawia się w:
- Zeszyty Teoretyczne Rachunkowości
- Dostawca treści:
- Biblioteka Nauki
Artykuł