Managers of enterprises under court restructuring as users of financial statements

Purpose: The objective of the article is to define the reasons and conditions for the use of financial statements by managers of enterprises undergoing court restructuring processes.Methodology/approach: The study consists of an analysis of legal regulations, a literature review and empirical resear...

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Bibliographic Details

Published in:	Zeszyty Teoretyczne Rachunkowości
Main Author:	Kinga Bauer
Format:	Article
Language:	English
Published:	Rada Naukowa SKwP 2023-09-01
Subjects:	restructuring insolvency threat of insolvency qualitative features of financial statements going concern manager
Online Access:	http://ztr.skwp.pl/gicid/01.3001.0053.7693