Zakres ujawnień zasobów intelektualnych w raportach rocznych spółek giełdowych w Polsce
Reporting intellectual capital in annual reports: evidence from Poland.

Summary/Abstract: The study covers 81 from 201 companies listed in 2004 on Warsaw Stock Exchange in Poland. The researchers looked at 22 fields of intellectual capital gathered in three groups: People's Competence, Internal Structure and External Structure, so the level of maximum disclosure was 22. The average disclosure in 2004 was 3,29. The researchers will look for explanation of such a low level of disclosures in further studies.

• Details
• Contents