Okresowa sprawozdawczość spółek publicznych dopuszczonych do obrotu na rynkach zorganizowanych
Periodical reporting of public companies quoted on the organized financial markets
Author(s): Przemysław MućkoSubject(s): Economy
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: financial reporting; capital market; information disclosure; annual reports; periodical reports
Summary/Abstract: The paper presents the diversity of information content of periodical reports of public companies quoted on an organized market in Poland. Comparison of the regulation of the exchanges reveals that the more organized market and the longer period covered, the more information it contains, and that debt issuers provides reports less often, but their reports contains more information, than equity issuers.
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2013
- Issue No: 58
- Page Range: 365-374
- Page Count: 10
- Language: Polish