Sposoby ujawniania informacji o kapitale intelektualnym
w praktyce spółek notowanych na GPW w Warszawie
The practices in the disclosure of information about intellectual capital in companies listed on the Warsaw Stock Exchange
Author(s): Karolina KwiecińskaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: intellectual capital; corporate reporting; integrated report; non-financial information
Summary/Abstract: The aim of this article is to present the practices in the disclosure of information about intellectual capital. The subjects of the research were companies listed in the Warsaw Stock Exchange whose shares are included in the WIG 20 index. The method of the analysis of the literature and the method of content analysis of annual reports, CSR reports and integrated reports were used. The obtained results showed that companies which prepared integrateted reports disclosed more information than companies which did not.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2018
- Issue No: 503
- Page Range: 317-325
- Page Count: 9
- Language: Polish