Disclosure of risk areas and factors in the reports on the activities of listed companies – observations regarding changes in legal regulations
| Autor: | Anna Karmańska, Monika Łada |
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| Jazyk: | English<br />Polish |
| Rok vydání: | 2019 |
| Předmět: | |
| Zdroj: | Zeszyty Teoretyczne Rachunkowości, Vol 2019, Iss 103 (159), Pp 39-62 (2019) |
| Druh dokumentu: | article |
| ISSN: | 1641-4381 2391-677X |
| DOI: | 10.5604/01.3001.0013.3074 |
| Popis: | The aim of the paper is to present the results of empirical research on the changes in the scope of risk disclosures, expected in the year 2017 as a result of significant changes in accounting regulations. The results of the research (qualitative and quantitative) are based on the analysis of reports on the activities (management commentaries) of the largest WIG30 listed companies. In the analysis of the collected empirical material, the event studies approach was used, i.e. the changes in the quantitative and qualitative scope of disclosures before (in 2016) and after the introduction of new regulations (in 2017) were compared. The research results indicate a selective increase in the scope of disclosures on risk areas and factors as well as a significant increase in the risk rhetoric. The conclusions from the research confirm the multidimensionality and complexity of phenomena related to narrative disclosures and the impact of legal regulations of accounting on the scope of risk disclosures in the listed companies’ reports. |
| Databáze: | Directory of Open Access Journals |
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