Regulations and Corporate Governance Principles Strengthening the Effectiveness of Internal Control, Compliance and Audit in the Capital Group
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RIS BIB ENDNOTERegulations and Corporate Governance Principles Strengthening the Effectiveness of Internal Control, Compliance and Audit in the Capital Group
Publication date: 12.12.2018
Financial Law Review, 2018, Issue 12 (4)/ 2018, pp. 51 - 63
https://doi.org/10.4467/22996834FLR.18.021.10002Authors
Regulations and Corporate Governance Principles Strengthening the Effectiveness of Internal Control, Compliance and Audit in the Capital Group
The introduction of the so-called holding law into domestic law has been discussed in Poland for some time now. The need to adopt a holding law seems to be unquestionable, however no amendments in this scope have been introduced hitherto. The aim of this article was to discuss mechanisms of corporate governance compliant with Polish law, allowing for improvements in proficiency and effectiveness of audit, internal control and compliance win a capital group. In the Authors' opinion, these issues not only play key role in common achieving of economic aims by capital group mentioned previously, but they are also a part of supranational need of increasing transparency and security of market economy. Also, it seems unquestionable that a de lege ferenda postulate should be submitted concerning introduction of solutions in the scope of the so-called holding law in the law - Code of commercial companies.
Information: Financial Law Review, 2018, Issue 12 (4)/ 2018, pp. 51 - 63
Article type: Original article
Katedra Systemów Finansowych Gospodarki, Zakład Bankowości i Rynków Pieniężnych, Wydział Zarządzania Uniwersytetu Warszawskiego
Institute of Law Studies Polish Academy of Sciences
Published at: 12.12.2018
Article status: Open
Licence: CC BY-NC-ND
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