The (in)correctness of financial reports in the ESEF format of selected Polish listed companies

Purpose: The purpose of this article is to determine whether Polish stock exchange issuers have correctly fulfilled the obligation to use XBRL tags in consolidated financial statements prepared in accordance with the new European Union requirement, i.e. in the European Single Electronic Format (ESEF...

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Bibliographic Details
Main Author: Katarzyna Kobiela-Pionnier
Format: Article
Language:English
Published: Rada Naukowa SKwP 2023-09-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
Online Access:http://ztr.skwp.pl/gicid/01.3001.0053.7695