Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
983078 | Procedia Economics and Finance | 2012 | 10 Pages |
Abstract
In this paper the interaction between financial reporting and management control systems is analyzed, with special focus on the development of both disclosure and design of the compensation of the members of the management board. We find that despite some deficits of the National Code of Corporate Governance and deficits in its adoption its principles are functional for management control systems.
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