Wpływ struktury kapitału na raportowanie informacji niefinansowych w zakładach ubezpieczeń z polskiego rynku ubezpieczeniowego
The Impact of Capital Structure on Reporting of Non-financial Information by Insurance Companies in the Polish Market

Summary/Abstract: This article presents conclusions from an evaluation of the impact of capital structure on reporting of non-financial information by insurance companies in the Polish market. Specialist publications and prevailing legal regulations are reviewed, methods of deduction and induction as well as the author’s own observations are applied. The study is divided into three major parts which comprise evaluations of: 1) the degree of non-financial reporting by insurance companies in the Polish market, 2) capital structure of insurance companies compiling non-financial reports, 3) capital structure of insurance companies that fail to prepare non-financial reports. The proportion of foreign capital in the share capitals of insurance companies compiling non-financial reports was found to be markedly higher than in all the insurance companies, i.e. those that draft and do not draft non-financial reports, in the entire period under analysis. Studies of comparable research samples have not been found in the literature resources.

• Details
• Contents