Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 3

first rewind previous Page / 1 next fast forward last

Search results

help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Content available remote

The Business Model as a Determinant of Financial Statements

100%
Świderska G. K., Borowski S., Kariozen M.
Journal of Management and Financial Sciences
|
2014
|
vol. 17(3)
11-28
EN
The future of a business organization depends on its business model and which factors and resources are involved; they determine the profitability and the way of creating value. The financial statements present the financial consequences of the entity’s activities, which are determined by the business model. The aim of this article is to answer the question as to what extent the entity’s business model should be considered for the recognition, measure‑ ment and disclosure (presentation) of information in financial statements? The first part of this article presents the current scope of the use of the business model concept in financial reporting and the results of research conducted by the European Financial Reporting Advisory Group (EFRAG) regarding the possible implementation of the business model concept to the IFRSIFRS Conceptual Framework and the impact of this approach on the quality characteristics of financial statements. The second part of the article presents the use of information about the entity’s business model to improve the content of financial statements.
2
Content available remote

Ochrona inwestorów a zakres ujawnianych informacji przez spółki notowane na Giełdzie Papierów Wartościowych. Wyniki badań empirycznych

100%
Świderska G., Pielaszek M., Borowski S.
Zeszyty Teoretyczne Rachunkowości
|
2010
|
vol. 2010(59(115))
143-150
PL
Artykuł prezentuje wyniki badań zrealizowanych w latach 2007–2009 przez KatedręRachunkowości Menedżerskiej i Instytut Ekonometrii w Szkole Głównej Handlowejw ramach projektu badawczego nr N113 024 32/2706, pt. Wpływ zakresuujawnianych informacji na poprawę ochrony inwestorów oraz pozycję konkurencyjnąemitentów papierów wartościowych. Zaprezentowano wyniki badań empirycznychprzygotowane na podstawie oryginalnie opracowanego Wskaźnika Ujawnień Korporacyjnych(Polish Corporate Disclosure Index, PCDI), pozycji konkurencyjnej orazochrony inwestora.
3
Content available remote

Investor protection and level of disclosures by public listed companies

100%
Świderska G., Pielaszek M., Borowski S.
Zeszyty Teoretyczne Rachunkowości
|
2010
|
vol. 2010(59(115))
143-156
EN
This article presents the results of research carried out in 2007–2009 at WarsawSchool of Economics by the Managerial Accounting Department and the Instituteof Econometrics research project No. N113 024 32/2706 Impact of disclosureson investor protection and on competitive position of public listed companies. Thearticle discusses the results of empirical research based on an originally developedPolish Corporate Disclosure Index, PCDI, competitive position and investor protection.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.