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Keywords: Financial reporting
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Journal Articles
Journal:
Central European Management Journal
Central European Management Journal 1–16.
Published: 17 October 2025
.... Design/methodology/approach The sample comprises 60 observations of nonfinancial Polish companies listed on the Warsaw Stock Exchange that received a monetary fine from the Polish Financial Supervision Authority (UKNF Board) for violation of International Financial Reporting Standards (IFRS...
Journal Articles
Journal:
Central European Management Journal
Central European Management Journal (2025) 33 (3): 455–477.
Published: 09 April 2025
...Karolina Puławska; Wojciech Strzelczyk Purpose The article aims to present the main challenges and characteristics of adopting the International Financial Reporting Standard (IFRS) 17 within insurance undertakings. Design/methodology/approach We examined a comprehensive analysis...
