3 The reporting comprehensiveness of financial asset risk and company value
Beata Dratwińska-Kania, Aleksandra Ferens, and Piotr Kania
1 Introduction
1.1 Theoretical background
Reporting is the main tool for presenting information to stakeholders. The preparation of the annual report is subject to various accounting rules, aimed at generating reports of adequate quality. Determining the quality and quantitative scope of the presented information in corporate reporting should be considered as inspiring public confidence and is not easy. However, it is very much needed because access to such information is recognized worldwide as the basis for value creation (DiPiazza, Eccles, 2002, p. 3) and the basis for gaining ...
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