Luka wartości w kontekście sprawozdawczości przedsiębiorstwa
Value gap in the context of financial reporting

Summary/Abstract: The article presents the sources of value gap, i.e. the difference in the enterprise value perception from the inside and the capital market perspective, resulting in the deviations of the market value from the intrinsic value of the enterprise. The article addresses the financial reporting and its imperfections in the context of value reporting as well as emphasis the role of enterprise-market communication in the value gap closing process.

• Details
• Contents