Voluntary disclosures on control system over financial reporting and corporate governance mechanisms: Evidence from Poland

Jacek Gad

doi:10.5771/0949-6181-2020-4-698

Inhalt
- Kapitel Ausklappen | EinklappenAutorenSeiten
- 603–605 Titelei/Inhaltsverzeichnis 603–605
- 606–607 Editorial 606–607
- 608–809 Articles 608–809
  - 608–647 Do the burst of financial crisis and European Union membership impact Earnings Management. Evidence from emerging Eastern European countries Susana Callao, José I. Jarne, David Wroblewski Susana Callao, José I. Jarne, David Wroblewski 608–647
  - 648–670 Socially Responsible HRM Reporting in Russia: A Modern Practice Embedded in the Past? Ihar Sahakiants, Marion Festing Ihar Sahakiants, Marion Festing 648–670
  - 671–697 The entrepreneurial university and academics’ engagement in industry interactions Barbara Kalar Barbara Kalar 671–697
  - 698–729 Voluntary disclosures on control system over financial reporting and corporate governance mechanisms: Evidence from Poland Jacek Gad Jacek Gad 698–729
  - 730–752 Shadow IT and ERP: Multiple Case Study in German and Serbian Companies Lazar Rakovic, Tran Anh Duc, Vuk Vukovic Lazar Rakovic, Tran Anh Duc, Vuk Vukovic 730–752
  - 753–791 The influence of organizational culture on the entrepreneurial intentions of employed persons: the Serbian case Predrag Mali, Bogdan Kuzmanović, Milan Nikolić, Siniša Mitić, Edit Terek Stojanović Predrag Mali, Bogdan Kuzmanović, Milan Nikolić, Siniša Mitić, Edit Terek Stojanović 753–791
  - 792–809 Coaching in Visegrad Four Countries: A Comparison to other European countries Pavlína Honsová, Jonathan Passmore, Eva Jarošová, Hazel Brown Pavlína Honsová, Jonathan Passmore, Eva Jarošová, Hazel Brown 792–809
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JEEMS Journal of East European Management Studies , Seite 698 - 729

Voluntary disclosures on control system over financial reporting and corporate governance mechanisms: Evidence from Poland

Autoren

Jacek Gad

DOI
- doi.org/10.5771/0949-6181-2020-4-698
- ISSN print: 0949-6181
- ISSN online: 1862-0019
Abstract

The paper presents the results of research on the mechanisms of corporate governance functioning on the Polish capital market. The purpose of this article is to identify the impact of selected internal mechanisms of corporate governance on the scope of disclosures on the control system over financial reporting. Disclosures were presented by public companies operating on the capital market with an insider model of corporate governance. The research covered 301 companies listed on the Warsaw Stock Exchange and their voluntary disclosures published in 2013. The results indicate that the scope of disclosures on the control system over financial reporting is positively correlated with the presence of audit committee and the share of independent supervisory board members in their total number. The obtained research results confirm the belief presented in the literature that in an insider model of corporate governance internal mechanisms affect the scope of voluntary corporate disclosures. In addition, research results indicate that the scope of voluntary disclosures depends on the size of the company.
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