Ujawnienia na temat połączenia spółek w sprawozdaniach finansowych spółek publicznych – wyniki badań

Ujawnienia na temat połączenia spółek w sprawozdaniach finansowych spółek publicznych – wyniki badań

Purpose – assessment of the scope and quality of information about mergers disclosed in financialstatements of Polish public companies.Design/methodology/approach – content analysis of financial statements and current reports of public companies,research questionnaire, deductive and inductive reason...

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Veröffentlicht in:Finanse, Rynki Finansowe, Ubezpieczenia Rynki Finansowe, Ubezpieczenia, 2016 (80 (1)), p.63-74
1. Verfasser: Janowicz, Magdalena
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Sprache:pol
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Business Economy / Management
Economy
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container_title Finanse, Rynki Finansowe, Ubezpieczenia
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creator Janowicz, Magdalena
description Purpose – assessment of the scope and quality of information about mergers disclosed in financialstatements of Polish public companies.Design/methodology/approach – content analysis of financial statements and current reports of public companies,research questionnaire, deductive and inductive reasoning.Findings – pointing the areas in which errors in presentation of information about mergers of public companiesin their financial statement appear.Originality/value – pointing the direction of improvement of accounting regulations related to business combinationsand the areas to which external auditor should pay particular attention while examining financialstatements.
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identifier ISSN: 2450-7741
ispartof Finanse, Rynki Finansowe, Ubezpieczenia, 2016 (80 (1)), p.63-74
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source Central and Eastern European Online Library; Alma/SFX Local Collection
subjects Business Economy / Management
Economy
title Ujawnienia na temat połączenia spółek w sprawozdaniach finansowych spółek publicznych – wyniki badań
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