MSR 38 zgodność ujawnień przez czeskie spółki notowane na giełdzie
DOI:
https://doi.org/10.18559/SOEP.2019.3.8Słowa kluczowe:
Spółki giełdowe, Międzynarodowe Standardy Rachunkowości (MSR), Informacja spółek giełdowych, Rynek kapitałowy, Sprawozdanie finansowe spółek giełdowychAbstrakt
Streszczenie: W artykule zaprezentowano wyniki badania empirycznego dotyczącego zgodności informacji ujawnianych przez czeskie spółki giełdowe z wymogami MSR 38. Na podstawie danych spółek finansowych i niefinansowych z okresu 2008-2017 zauważono umiarkowany wzrost jakości ujawniania badanych spółek w tym okresie. Badania wykazały, że poprawę w zakresie ujawniania informacji zgodnie z wymogami MSR 38 należy przypisać rosnącej roli rynku kapitałowego dla pozyskiwania kapitału, a tym samym dostarczania użytecznych informacji użytkownikom sprawozdań finansowych. Jednak przeprowadzona analiza ujawniła niejednorodność poziomu zgodności w spółkach, w zależności od audytora spółki i jej struktury własności. Inne badane determinanty, takie jak przemysł i kraj pochodzenia emitenta, zostały uznane za nieistotne
Pobrania
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