The scope of financial and nonfinancial information presented to foreign investors by publicly quoted construction companies
The scope of financial and nonfinancial information presented to foreign investors by publicly quoted construction companies
Author(s): Justyna DobroszekSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: The paper presents the scope of disclosing financial and nonfinancial information to foreign investors in construction companies listed on the Warsaw Stock Exchange. The author verifies to what extent publicly quoted companies have followed recom-mendations determined by WSE Supervisory Board. It was examined whether basic corporate documents, current and periodical reports, annual report on supervisory board activities, information on general meeting of shareholders and statement on compliance with the corporate governance rules are included at the corporate website in the section of investor relations and available to existing or potential foreign shareholders. As a result of the research content-related and visual evaluation of the corporate websites was introduced
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2011
- Issue No: 63
- Page Range: 79-92
- Page Count: 14
- Language: Polish