Cross-country Differences in Reporting Practices – the Case of Provisions for Liabilities

Abstract

Purpose: The aim of the study was to explore and compare reporting practices on provisions for liabilities in different countries.

Authors and Affiliations

Katarzyna Klimczak

Keywords

Related Articles

The work-life balance and its influence on functioning of the company

In business there is an increasing conflict between the social role of a family member, who strives for satisfying needs of close relatives, and the role of an employee, who is strongly engaged in accomplishing his profe...

Indicators as an Instrument of Measurement in Management Accounting in Logistics Enterprises in Poland

Purpose: The purpose of this study was to present the extent to which indicators applied by logistics providers in Poland measure logistics-related processes and performance in the context of implementing the concept of...

A Discrepancy Between “What Should You Choose?” and “What Do You Choose?” in Intertemporal and Risky Decision-Making

Purpose: When facing important decisions, people often ask themselves “What should I choose?” This question may involve intertemporal and risky decisions. The aim of our study was to test a potential discrepancy between...

The business case for corporate social responsibility: A literature overview and integrative framework

Purpose: The goal of this paper is to develop a framework describing the mechanisms which explain how and when CSR engagement affects company’s bottom line, based on a review of the business case for CSR literature.<br/>...

Wartości a model biznesowy zarządzania różnorodnością

Wśród przyczyn kryzysu końca pierwszej dekady XXI wieku wskazywana jest dość powszechnie nadmierna koncentracja przedsiębiorstw na budowaniu wartości finansowej, skutkująca odejściem od realizacji wartości podstawowych/s...

Download PDF file
  • EP ID EP224933
  • DOI 10.7206/jmba.ce.2450-7814.201
  • Views 187
  • Downloads 0

How To Cite

Katarzyna Klimczak (2017). Cross-country Differences in Reporting Practices – the Case of Provisions for Liabilities. Journal of Management and Business Administration. Central Europe, 25(3), 20-33. https://europub.co.uk./articles/-A-224933