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Content available remote Rachunkowość a tendencyjne kreowanie obrazu działalności przedsiębiorstwa
Creative and aggressive accounting are notions widely applied at present business nomenclature. In consequence the accounting policy is becoming more and more important element of enterprise information policy. The “feedback effect” among the enterprise and its environment called "inductance of the information" means, that financial information has the influences over potential investor (recipients) behaviors and also determines management board (sender) decisions. In this article, authors have drawn up an attention to identify creating aspects of accounting for biased view of company activities and counteract of such effects.
The asymmetry of information, considered in the context of financial reporting, is reflected in the formation of a number of assessment' gaps, which together are known as the information gap. Modern methods of the financial results' presentation intensify the formation of that kind of information gap. The research among FTSE 100 companies showed that public companies listed on one of the major stock market in the world leads the new trails in financial reporting in the scope of additional disclosures on the financial result. Some disclosures comes from the timeless German balance sheet theories, which is exemplified by the Wilhelm Osbahr' balance sheet theory
An integrated business reporting is currently strongly connected with an important economic phenomenon of mutual interaction between entrepreneurships and their economic, social and environmental surrounding. The purpose of this article is to emphasize the importance of integrated business reporting for sustainable development of socially responsible business. The authors, using the deductive method, assisted by literature studies, are considering a vision of business reporting for modern society, dictated by the concept of social responsibility and sustainable development, which is associated with a constant desire to answer the question: how to improve modern financial reporting, to make it useful in the economy of the twenty-first century and consistent with the idea of sustainable development.
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