Sprawozdawczość finansowa jako źródło informacji dla oceny efektów działalności gospodarczej
Financial reporting as a source of relevant information concerning corporate performance

Summary/Abstract: The demand from financial markets for more detailed information that is more relevant for investors’ decisions is growing. Financial reporting is the most synthetic source of information concerning corporate performance. Today’s reporting model has some weaknesses, but it has an ability to provide users with essential information that influences their decisions. The article provides an overview of users’ needs for information and discusses the survey of voluntary disclosures in annuall reports of public companies listed at Warsaw Stock Exchange (GPW). The results show that managers provide voluntary disclosure on a limited scale.

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