Financial statements presentation in electronic form by the biggest companies in Poland in the context of stakeholders’ needs
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The manner of information communication has been changing together with the development of computers, internet and information technologies. Especially the internet and interactive web pages have transformed the way information is transmitted. Publication of financial statements is changing, too. The main aim of the article is to analyse financial statements publication using electronic channels of information distribution by the biggest companies operating in Poland in the light of stakeholders' information needs. In order to realize the main aim two spe-cific objectives were formulated. The first was analysis of guidelines for publication of electronic versions of financial statements based on stakeholders' information needs as identified by CIMA research team. The second was analysis of the current manner of publication by the largest companies operating in Poland of electronic versions of their financial statements and their compliance with investors' infor-mation needs.To attain these objectives, literature dealing with publication of business re-ports on the internet was reviewed and empirical research on the current state of electronic versions of financial statements published by the largest companies op-erating in Poland was conducted. The findings show that the potential of the electronic form of financial information presentation has not been fully utilised due to conservative approach of financial statements preparers. The companies that pre-sent their financial information via the internet in the way most compliant with stakeholders' needs belong to industries which rely heavily on the use of the inter-net: information technologies and financial services.
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