Jakość sprawozdań finansowych i struktura zapadalności długu a efektywność inwestycji spółek notowanych na Giełdzie Papierów Wartościowych w Warszawie
Financial Reporting Quality, Debt Maturity and Investment Efficiency in Companies Listed on the Warsaw Stock Exchange
Author(s): Marcin PiaseckiSubject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: financial reporting quality; maturity of debt; investment efficiency
Summary/Abstract: The article investigates whether there is a relationship between financial reporting quality, maturity of debt and investment efficiency in companies listed on the Warsaw Stock Exchange. Panel regression was conducted including 167 companies in 2007–2014. The results indicate that it is a link between financial reporting quality, maturity of debt and investment efficiency.
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2016
- Issue No: 82 (2)
- Page Range: 249-259
- Page Count: 11
- Language: Polish
