Odpowiedzialność rad nadzorczych za sprawozdania finansowe – doświadczenia polskich spółek publicznych
Responsibility of supervisory boards for financial statements – the practice of Polish public companies

Summary/Abstract: The article is connected with the supervisory board’s responsibility for ensuring that the financial statements and activity reports are prepared in compliance with the Accounting Act. It presents the results of a review of the literature concerning the activities of supervisory boards and the findings of empirical studies carried out in 2009 and in 2011 among members of supervisory boards of public companies in Poland.

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