Czynniki wpływające na raportowanie odpisów z tytułu utraty wartości rzeczowych aktywów trwałych przez spółki notowane na Giełdzie Papierów Wartościowych w Warszawie
Analysis of factors that affect the reporting of impairment losses on net fixed assets by companies listed on the Warsaw Stock Exchange

Summary/Abstract: The paper aims to present the results of the authors’ own research, including an analysis of factors that may have a significant impact on reporting impairment losses of net fixed assets in the financial state-ments of companies listed on the Warsaw Stock Exchange. As part of the research, the authors tested the following hypotheses: (1) entities that prepare financial statements in accordance with IAS, (2) largeentities, (3) production units, (4) entities that have been listed on the stock exchange for more than 13 years, and (5) entities in a poor financial condition are significantly more likely to make impairment losses. In the research, the hypotheses were verified by analyzing data contained in the financial state-ments of 148 companies listed on the Warsaw Stock Exchange for the years 20072014: a total of 1184 individual financial statements were analyzed using statistical testing. Audits may be important for the bodies that constitute accounting regulations, as well as for the users of financial statements in the broad-est sense, in particular, auditors, accountants, and investors. The research broadens the cognitive achievements of the current research on the quality of year-end disclosure documents.

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