Cross-country Differences in Reporting Practices – the Case of Provisions for Liabilities

Katarzyna Klimczak2025-07-252025-07-2520172658-084510.7206/jmba.ce.2450-7814.201https://repozytorium.kozminski.edu.pl/handle/item/1579CC-BY-NC-ND-4.0financial reportingliabilitiesprovisionscross-country differencesreporting practicesfinancial reportingliabilitiesprovisionscross-country differencesreporting practicesCross-country Differences in Reporting Practices – the Case of Provisions for LiabilitiesCross-country Differences in Reporting Practices – the Case of Provisions for LiabilitiesArticle