Zgodność rachunku zysków i strat spółek giełdowych. Wyniki analizy za 2002 rok
Objectivity of Income Statements of Companies Listed on Warsaw Stock Exchange. Evidence from the statements for the year 2002

Summary/Abstract: The aim of this paper is to present the definitions of objectivity and reliability (freedom from bias), which describe ąuality of accounting measurements. What this article points out is the need for performance measurements that are unequivocal and unambiguous. Findings of empirical research are presented. The research revealed that the objectivity of data disclosed in the income statements for the year 2002 of companies listed on Warsaw Stock Exchange is relatively Iow.

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