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Boundaries of management performance measures (MPMs) disclosed in primary financial statements prepared in accordance with new standard planned to supersede IAS 1 Cover

Boundaries of management performance measures (MPMs) disclosed in primary financial statements prepared in accordance with new standard planned to supersede IAS 1

Central European Economic Journal
Volume 11 (2024): Issue 58 (January 2024)
By: Ewa Wanda Maruszewska and  Maciej Andrzej Tuszkiewicz  
Open Access
|Jan 2024

Authors

Ewa Wanda Maruszewska

ewa.maruszewska@ue.katowice.pl

University of Economics in Katowice, Department of Business Informatics and International Accounting, Katowice, Poland

Maciej Andrzej Tuszkiewicz

University of Economics in Katowice, Department of Business Informatics and International Accounting, Katowice, Poland
DOI: https://doi.org/10.2478/ceej-2024-0001 | Journal eISSN: 2543-6821 | Journal ISSN: 2544-9001
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Language: English
Page range: 1 - 16
Published on: Jan 5, 2024
Published by: Faculty of Economic Sciences, University of Warsaw
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
management performance measures,
MPM,
performance measurement,
IAS 1,
IFRS 18,
signalling theory,
agency theory
Related subjects:
Business and economics,
Political economics,
Economic theory, systems and structures,
Microeconomics,
Macroeconomics,
Economic policy

© 2024 Ewa Wanda Maruszewska, Maciej Andrzej Tuszkiewicz, published by Faculty of Economic Sciences, University of Warsaw
This work is licensed under the Creative Commons Attribution 4.0 License.

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