The association between disclosures on control system over financial reporting and mechanisms of corporate governance: Empirical evidence from Germany and Poland
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 201...
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| Format: | Article |
| Language: | English |
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Sciendo
2020-11-01
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| Series: | International Journal of Management and Economics |
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| Online Access: | https://doi.org/10.2478/ijme-2020-0028 |