Ochrona inwestorów a zakres ujawnianych informacji przez spółki notowane na Giełdzie Papierów Wartościowych. Wyniki badań empirycznych
Investor protection and level of disclosures by public listed companies
Author(s): Szczepan Borowski, Gertruda Krystyna Świderska, Marcin PielaszekSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: This article presents the results of research carried out in 2007–2009 at Warsaw School of Economics by the Managerial Accounting Department and the Institute of Econometrics research project No. N113 024 32/2706 Impact of disclosures on investor protection and on competitive position of public listed companies. The article discusses the results of empirical research based on an originally developed Polish Corporate Disclosure Index, PCDI, competitive position and investor protec-tion.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2010
- Issue No: 59
- Page Range: 143-156
- Page Count: 13
- Language: Polish