Description

• Title:
  Authorised Adviser – as a company of public trust in the NewConnect OTC (Over-The-Counter) exchange
• Creator:
  Kołosowska, Bożena;
  Voss, Grażyna
• Description:
  The paper notices that Authorised Advisers play the role of internal auditors in the companies listed on the NewConnect market. In principle, the issuers are small and medium enterprises who expect adequate support and help. The advisers who are responsible for proper introduction and servicing of the companies on the market must of course be subject to appropriate legal regulations. Yet, as a rule, the Over-The-Counter market of small and medium enterprises’ stocks is subject to certain simplifications which cause that not all of the issues regarding the responsibility of Authorised Advisers have been regulated. The introduction of more detailed regulations contributes to increasing the transparency of the market and to assuring greater safety for its participants, and unethical behaviours eliminate the entities which should have not been present in the list of authorised advisers.
• Object availability:
  free access
• Date:
  2014.04.08
• Type:
  info:eu-repo/semantics/article;
  info:eu-repo/semantics/publishedVersion
• Language:
  English
• Source:
  Copernican Journal of Finance & Accounting; Vol. 3 No. 1 (2014); 83-95;
  Copernican Journal of Finance & Accounting; Tom 3 Nr 1 (2014); 83-95;
  2300-3065;
  2300-1240
• Format:
  application/pdf
• Publisher:
  Uniwersytet Mikołaja Kopernika w Toruniu
• Relation: https://apcz.umk.pl/CJFA/article/view/CJFA.2014.007/3241
• Subject:
  auditing;
  ethical standards;
  abuse of;
  G180
• Identifier: https://apcz.umk.pl/CJFA/article/view/CJFA.2014.007
• Data provider:
  Akademicka Platforma Czasopism
• Can I use it?:
  seek permission
• Type:
  text