Drivers of strategy and R&D disclosures

• Authors: Joanna Dyczkowska
• Languages of publication: PL EN

Abstracts

EN

The paper contributes to the literature on voluntary disclosure of strategy and R&D issues. It refers to disclosures made in the annual reports and at the corporate websites of 69 Polish IT companies. It examines the association between the voluntary disclosure index and company age, size, ownership dispersion, board size, financial performance, leverage and growth prospects. The empirical evidence provided by the research study confirmed that the level of strategy and R&D disclosure was dependent on company age. It was also validated that the larger companies and these listed on the primary market revealed more information on strategy and R&D issues. The study gave evidence that if market capitalization of the company was higher as compared to peer entities managers provided more narratives about the strategy and R&D activities.

Keywords

EN

IT companies; multiple regression; strategy and R&D disclosure

• Publisher: Uniwersytet Ekonomiczny we Wrocławiu. Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
• Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
• Year: 2017
• Issue: 474
• Pages: 117-132

Contributors

author

Joanna Dyczkowska