Role of CSR Reporting. Evidence from Poland
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2017, Vol 2017, Issue 94
Abstract
Role of CSR Reporting. Evidence from Poland
Authors and Affiliations
Magdalena Wójcik-Jurkiewicz
Keywords
Related Articles
- EP ID EP224192
- DOI 10.5604/01.3001.0010.5001
- Views 121
- Downloads 0
Disclosure of risk areas and factors in the reports on the activities of listed companies – observations regarding changes in legal regulations
The aim of the paper is to present the results of empirical research on the changes in the scope of risk disclosures, expected in the year 2017 as a result of significant changes in accounting regulations. The results of...
Integrated report as a source of information about the company's approach to risk management
The article presents the assessment of the integrated report as a tool for reporting on company risk mana- gement and answers the question whether and how this form of reporting has affected the scope of infor- mation on...
Identification of transaction costs in accounting
The purpose of this article is to explain how transaction costs are defined and treated in accounting. Economic literature shows that transaction costs are hard to define and, consequently, to measure. However, transacti...
Recording models theory – selected topics
Contemporary accounting has been developed through evolutionary changes. Both theory and practice of accounting have changed. Generalizations of accounting policies have led during several hundred years to a variety of a...
Rola „Kodeksu etyki zawodowych księgowych IFAC” w opinii praktyków i studentów. Wyniki wstępnych badań
Celem artykułu jest ocena postrzegania Kodeksu etyki zawodowych księgowych IFAC przez osoby zwią- zane z rachunkowością oraz jego roli, a także zmian w tym zakresie wraz z przyrostem doświadczenia zawodowego. Autorzy for...