The pillars of internal control and risk management systems in relation to financial reporting: The perspective of the Polish and German capital markets
This article aims to identify, based on the reporting practices of companies listed on the Polish and Ger- man capital market, the pillars of internal control and risk management systems in relation to financial reporting. The survey examined disclosures concerning the control systems over financi...
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| Format: | Article |
| Language: | English |
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Rada Naukowa SKwP
2016-09-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
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| Online Access: | http://journals.indexcopernicus.com/fulltxt.php?ICID=1212002 |