Sprawozdawczość finansowa a oczekiwania interesariuszy
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FINANCIAL REPORTING AND THE STAKEHOLDERS’ EXPECTATIONS
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Information is a resource of major significance in any business activity. It is very important for those who disclose information and those who obtain it. The paper discusses the problem of information included in financial reporting from the point of view of company’s stakeholders. In conclusion there are presented key issues concerning the rationality of stakeholders behavior, information reliability and social responsibility.
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