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Reporting from the Perspective of Corporate Governance Illustrated by Example of Companies Listed on the WSE

Książka do pobrania za darmo
  • Data wydania: 09.12.2022
  • Ilość stron: 160
  • Format pliku: PDF- DO POBRANIA POD ZDJĘCIEM

Opis książki

KSIĄŻKA DOSTĘPNA W FORMACIE PDF DO POBRANIA POD ZDJĘCIEM

Monografia Raportowanie z perspektywy ładu korporacyjnego na przykładzie spółek notowanych na GPW  jest wynikiem poszukiwań ścieżki doskonalenia corporate governance na bazie przeglądu literatury i raportowania spółek.

Publikacja, dzięki połączeniu wiedzy teoretycznej i przykładów z praktyki gospodarczej, daje wieloaspektowy pogląd na wybrane problemy związane z gromadzeniem informacji o raportowaniu z perspektywy nadzoru korporacyjnego i ich prezentacji interesariuszom oraz otoczeniu zgodnie z obowiązującymi wymogami. W książce poruszone zostały zarówno zagadnienia związane z raportowaniem finansowym, jak i niefinansowym, czyli kwestie związane ze środowiskiem, społeczną odpowiedzialnością, ładem korporacyjnym.

Monografia może stanowić kanwę dla dalszych rozważań na temat potrzeby doskonalenia mechanizmów nadzoru korporacyjnego dla poprawy jakości informacji publikowanych przez spółki.


The monograph is the result of searches for a path of corporate governance improvement on the basis of subject literatures review and companies’ reporting. Thanks to the combination of theoretical knowledge and examples from business practice, the publication gives a multifaceted view on selected problems related to the collection of information on reporting from the corporate governance perspective and its presentation to stakeholders and the environment in accordance with applicable requirements. The authors of this study hope that it will provide the basis for further considerations on the need to improve corporate governance mechanisms so as to increase the quality of information published by companies.
 

 

The subject of reporting and broadly understood corporate governance is a very important and current area of interest in the modern world. It is also the subject of many scientific studies. (…) 
The subject of reporting is also a continuous process of improvement and searching for effectiveness and reliability optimisation solutions in the field of documenting operational activities in companies and corporations. 
The monograph covers selected aspects related to: 
1. Diagnosis and interpretation of measures to improve the process of obtaining information on an international scale. 
2. Creating an adequate and reliable way of presenting information. 
3. Identification of crucial and understandable information concerning the issuer or its listed financial instruments on an organised financial market. 

The study undertaken by the authors perfectly fits into the current market demand for research in the field of improving legal and organisational regulations regarding reporting, used in Polish enterprises from the perspective of corporate governance. 
This also appears to be due to increased stakeholder expectations related i.e. to the disclosure of non-financial information, including corporate governance information. 
The monograph is the result of searching for a way of improving corporate governance carried out on the basis of literature queries and queries of corporate reports. 
I would like to state that the monograph presented for the editorial review – Reporting from the Perspective of Corporate Governance Illustrated by the Example of Companies Listed on the WSE by Izabela Emerling, Katarzyna Olejko and Ewa Grabowska-Kaczmarczyk – is a very interesting study in terms of cognition and remains a great contribution to the practice of functioning of corporations operating on the Polish market. I am convinced that the monograph will gain a significant position on the Polish publishing market in the field of economics, accounting and management. 

an excerpt from the review by Joachim Foltys, Associate Professor, DSc (Eng), Humanitas University, Sosnowiec

O autorze

Izabela Emerling, PhD, is Assistant Professor at the Department of Financial Accounting at the Cracow University of Economics, doctor of economic sciences. She is an accredited tutor, long-term academic lecturer and practitioner, member of the supervisory board of capital company, member of the Association of Accountants in Poland, expert at economic congresses. She is the author and co-author of individual and team economic reports and Polish and English-language scientific articles and academic books. The scope of her substantive competences focuses on issues such as: accounting in the light of national and international standards, accounting of financial institutions, cost accounting and management accounting, financial and non-financial reporting, CSR. For many years, she has been cooperating with the Association of Accountants in Poland (at various levels of certification of the accounting profession), the Polish Chamber of Statutory Auditors. 


Katarzyna Olejko, PhD, is Assistant Professor at the University of Economics in Katowice, academic lecturer and practitioner. She is the author of publications on accounting, reporting, controlling, and internal auditing. Her area of research interest is, in particular, corporate governance and the effectiveness of corporate governance mechanisms in countering fraud and information dishonesty. She has many years of experience as an internal auditor and managing director of the reporting and finance department. She is also the initiator of numerous initiatives aimed at increasing interest in corporate governance mechanisms. She is the project manager of the Master of Corporate Governance and Master of Business Administration in Corporate Governance. She is the initiator and organizer of the Corporate Governance Congress held periodically. 


Ewa Grabowska–Kaczmarczyk, PhD, is a statutory auditor with a doctoral degree in Economic Sciences, assistant professor at the Department of Financial Accounting at the Cracow University of Economics, examiner of the Polish Chamber of Statutory Auditors, member of the Association of Accountants in Poland. She is an accredited tutor and practitioner in the field of accounting and financial audit. She is the author and co-author of publications in the field of accounting, financial audit and reporting of non-financial data. The scope of her substantive competences focuses on issues such as: financial audit, control and audit, and financial accounting.

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