Artikel
Disclosures on control over financial reporting: The reporting practice of banks listed on the Warsaw Stock Exchange
The purpose of this paper is to identify the effects of the implementation of selected regulations on corporate governance in the reporting practice of banks listed on the Warsaw Stock Exchange. The survey examined the disclosures concerning the main features of the internal control and risk management systems in relation to financial reporting in banks. Research studies on disclosures related to control over financial reporting have not yet been conducted. The paper uses a research method involving the analysis of annual reports disclosed by banks. The method of induction was used in the process of inference. The results of the study indicate that in the practice of reporting of banks listed on the Warsaw Stock Exchange in 2011, there was no uniform reporting form in terms of the presentation of information on internal control or risk management systems in relation to financial reporting. The disclosures were different both in terms of level of detail and content. In some banks disclosures were drawn at a high level of generality.
- Language
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Englisch
- Bibliographic citation
-
Journal: e-Finanse: Financial Internet Quarterly ; ISSN: 1734-039X ; Volume: 11 ; Year: 2015 ; Issue: 1 ; Pages: 1-10 ; Rzeszów: University of Information Technology and Management
- Classification
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Wirtschaft
Accounting and Auditing: Government Policy and Regulation
Accounting
Mergers; Acquisitions; Restructuring; Voting; Proxy Contests; Corporate Governance
- Subject
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banks
financial reporting
disclosures
control over financial reporting
- Event
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Geistige Schöpfung
- (who)
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Gad, Jacek
- Event
-
Veröffentlichung
- (who)
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University of Information Technology and Management
- (where)
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Rzeszów
- (when)
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2015
- DOI
-
doi:10.14636/1734-039X_11_1_001
- Handle
- Last update
- 10.03.2025, 11:42 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Gad, Jacek
- University of Information Technology and Management
Time of origin
- 2015
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