Asymetria informacji a sprawozdanie finansowe
Information Asymmetry and Financial Statement

Summary/Abstract: The aim of the article is to indicate aspects related to information asymmetry, the basic source of information in assessing the financial standing of enterprises, financial statements. In pursuing the goal of the article, the theories of economics related to information asymmetry were presented: signals, the order (hierarchy) of sources of financing, agency and market timing. The research on the quality of financial statements presented in the literature was characterized. In order to confirm the existing problem with asymmetry of information fromfinancial statements, facts from economic life and signals of fictitious financial reporting were presented. The solution to the problem of information asymmetry lies in the creation of financial statements. First of all, the rules that currently exist allow too loose an approach to the statement of financial operations that give an unrealistic picture of the financial situation of companies. Special norms should be introduced which will eliminate the freedom existing in the regulations of the International Financial Standards. Perhaps we should strive towards FASB (US GAAP) regulations, which very specifically determine how to use particular tools for preparing financial statements. Secondly, all evaluators should take into account the so-called effective report analysis model. The article uses the methods of: deduction, analysisof literature and case study.

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