Przegląd wyników badań w zakresie związku ujawniania informacji o segmentach w sprawozdaniu finansowym i pozycji konkurencyjnej przedsiębiorstwa
The disclosure of segment information in financial statements and the competitive position of a company

Summary/Abstract: Despite the numerous benefits of segment information, many entities criticize the obligation of disclosing those information. The main issue relates to the fear of losing competitive position. The paper presents research carried out in Poland and abroad concerning the determination of the relationship between the disclosure of segment information and the competitive position of a company. The earliest study presented in this paper that addressed this problem was carried out in 1968. The research dealing with the relationship between segment reporting and competitive position has been divided into three groups: 1) research on segments and competitive position, 2) research on US GAAP, which are the most numerous, 3) research on standards other than US GAAP.

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