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Title Transparency of corporate reporting: key regulatory issues
Authors Vasylieva, Tetiana Anatoliivna  
Makarenko, Inna Oleksandrivna  
Pohorilyi, Denys Valeriiovych
ORCID http://orcid.org/0000-0003-0635-7978
http://orcid.org/0000-0001-7326-5374
Keywords транспарентність
transparency
корпоративна звітність
corporate reporting
інформаційна прозорість
informational transparency
Type Conference Papers
Date of Issue 2017
URI https://essuir.sumdu.edu.ua/handle/123456789/80915
Publisher Lulu Press, Inc.
License Copyright not evaluated
Citation Vasilyeva T., Makarenko I., Pogorilyj D. Transparency of corporate reporting: key regulatory issues. World Science in 2016: Results: Book of Proceedings of II International scientific conference, Morisville, 26 January 2017. Lulu Press., 2017. P. 79-81.
Abstract Ensuring transparency of corporate reporting is currently the targets of the integration processes in the accounting system at the global level. Transparent corporate reporting that highlights the company performance in all material aspects, in accordance with the requirements of the stakeholders is the product of convergent model of accounting and audit. Enhancing reporting requirements for transparency in the corporate environment is dictated by the need for more reliable, complete, timely, clear and comparable disclosure by companies to assess the risks and make informed investment decisions.
Appears in Collections: Наукові видання (ННІ ФЕМ)

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