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

Results found: 6

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  FINANCIAL REPORTING
help Sort By:

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

Sprawozdawczość finansowa a oczekiwania interesariuszy

100%
Błażyńska J.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
|
2011
|
vol. 1
|
issue 1
9-16
EN
Information is a resource of major significance in any business activity. It is very important for those who disclose information and those who obtain it. The paper discusses the problem of information included in financial reporting from the point of view of company’s stakeholders. In conclusion there are presented key issues concerning the rationality of stakeholders behavior, information reliability and social responsibility.
2

Discretionary Write-downs of Impaired Assets: Evidence from Public Listed Companies in Poland

80%
Grabiński K.
Argumenta Oeconomica Cracoviensia
|
2012
|
issue 8
31-55
EN
The main aim of the article is to investigate the reporting of write-offs due to asset impairment by public listed companies in Poland. On the basis of related studies, the empirical thesis is posed as follows: H1 – the practice of reporting asset impairment is conducted with respect to true & fair principle and is utilised to signal the real economic condition of the company; H2 – the practice of asset impairment reporting is a tool of earnings management. Verification of the thesis is done using various methods, divided into three stages: an introductory analysis, a long-term horizon analysis focused on the underlying economic condition of the companies examined and a short-term horizon analysis focused on market reaction to asset impairment reporting. Empirical research provides evidence for the positive verification of the working hypothesis. The results are presented and compared with conclusions from related studies. The overall results show that the practice of asset impairment reporting in Poland is employed to manage earnings but is also utilised to signal the true underlying economic condition of the company.
3
Content available remote

Harmonizacja jako determinanta ewolucji sprawozdawczości finansowej

80%
Zuchewicz J.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
|
2011
|
vol. 1
|
issue 1
149-158
EN
The years of 20th century and the beginning of 21st century represent the period of accounting exceptional development worldwide, as well as the intensification of harmonization and financial reporting rules standardization processes. Contemporary financial reporting gains new quality since its range covers both global economy and issues related to establishing and protecting value for capital owners (providers). The article presents the thesis according to which harmonization of accounting rules constitutes the determinant of financial reporting evolution worldwide. The objective of the article is an attempt to answer the question to what extend harmonization determines financial reporting evolution and what is the direction of its development? The study discusses factors influencing and limiting financial reporting evolution in the context of harmonization process and presents probable directions of its changes.
4
Content available remote

Ramy konceptualne jako teoria sprawozdawczości finansowej

80%
Nowak W. A.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
|
2011
|
vol. 1
|
issue 1
67-76
EN
Within Anglo-American accounting, conceptual frameworks form the basis for financial accounting and reporting standards. They are also a conceptual basis for IAS/IFRS. Hence their theoretical and practical significance for the regulation and interpretation of the financial reporting. In the sphere of academic accounting they are being ranked among theoretical issues. The article is devoted to establishing the nature of conceptual frameworks and determining of their place and role in theorizing, and in the financial reporting. Its keynote topics include: the nature of conceptual frameworks, the research process, their place and role within the process of the financial reporting as the research process, the general pattern of conceptual frameworks serving the regulation of the financial reporting, as well as their stabilization by weaving into the cognitive process carried out in the social action system.
5

RELEVANTNOSŤ NÁRODNÉHO PODNIKOVÉHO FINANČNÉHO VÝKAZNÍCTVA V SLOVENSKEJ REPUBLIKE Z POHĽADU VERITEĽOV AKO NEPRIVILEGOVANÝCH POUŽÍVATEĽOV

80%
Tumpach M., Manová E., Meluchová J.
Ekonomický časopis (Journal of Economics)
|
2014
|
vol. 62
|
issue 5
495 – 507
EN
There are different groups of external users of business information, whose needs are more often in mutual contradiction. As a result, data about the business transactions, events and conditions need to be presented in the form of general purpose financial statements. Since 1946 the accounting rules in Slovakia has been prescribed by the government in a very detailed way. Because the government itself is one of the parties interested in such information, we have been examining whether the current system of business financial reporting could be relevant also for parties, which have not such privileged status. Our study has been focused on the assessment of the impact of available financial reporting data on the decisions taken by the creditors.
6
Content available remote

Globalizacja rynku finansowego wyzwaniem współczesnej rewizji finansowej

80%
Rydzak R.
Zarządzanie i Finanse
|
2012
|
vol. 1
|
issue 1
7-17
EN
Financial statements constitute the main source of the environment’s know-how of entity’s property and financial status, as well as its financial results. The financial in-formation contained therein is a basis for market users’ economic decisions, concerning mainly the resources and assets invested in a profit-making company in hope for future gains. Participants of the global financial market demand that the information contained in financial statements should be global in its character, i.e. comprehensible for all its receivers, regardless of the country of their origin. Such global financial information is however burdened with some peculiar risks. Moreover, participants of the global financial market are divided by a number of differences of cultural, legal and social nature. The specifics of global information require use of diversified methods, techniques and procedures as far as the assessment of its credibility is concerned. Therefore, it seems crucial for the modern audit to come out with a set of unified standards commonly used by the statutory auditors.
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.