The aim of the research was to determine the impact of selected corporate governance mechanisms on the scope of disclosures related to control system over financial reporting in Poland and Germany. The research group comprised of companies from the Warsaw WIG 30 index and the German DAX index in...

The focal point of this study is to present the results of empirical research concerning operation of supervisory boards in the practice of companies listed on the Warsaw Stock Exchange (WSE). The main subject of interest concerns two research areas: the character of the relationship between as...

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...

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...

The focal point of this study is to present the results of empirical research concerning operation of supervisory boards in the practice of companies listed on the Warsaw Stock Exchange (WSE). The main subject of interest concerns two research areas: the character of the relationship between as...

The Polish and foreign literature emphasize the role of institutional investors as entities affecting corporate supervision. The objective of the paper is to present and systemize issues related with the definition and classification of institutional investors. The empirical part includes a...

This paper is of theoretical and empirical nature and its purpose is to determine whether during the analysed years the research problems permeated between accounting and corporate governance. The analysis of the content of Polish and international publications in the field of accounting and...

Purpose: Identification of methods for presenting the components of other comprehensive income in the statement of changes in equity in the reporting practices of public companies in Poland and Germany.Methodology: A study of domestic and foreign literature was conducted with analysis of annual...