Usage of a random effects panel logit model have shown in this paper that the high propensity to pay dividends by the state-controlled companies quoted on the Warsaw Stock Exchange over the last years was not a result of the tunneling effect but was the maturity effect. The state-controlled...

The link between board of directors, audit committees and financial reporting quality was investigated. Financial reporting quality was measured by the audit reporting lag proxy. Four aspects of diversity were studied: independence, gender, investment fund representatives and international...

Purpose The article aims to determine the implementation extent of the regulations around appointment and characteristics of audit committees and regulations concerning disclosure of information about the audit committee in Polish practice. Design/methodology/approach The author analyzed the...