Jakość polityki informacyjnej polskich spółek giełdowych w świetle badań

• Authors: Agnieszka Ignyś

Title variants

EN

The quality of information policy of Polish Stock Companies in the light of research

• Languages of publication: PL

Abstracts

EN

The article focuses on the issue of information policy. On the basis of empirical research conducted on a full sample of companies listed on the Warsaw Stock Exchange it examines the extent to which Polish stock companies comply with principles of best practice regarding disclosure. Out of the 21 principles relevant to the subject, only three are often not complied to.

Keywords

PL

nadzór korporacyjny; kodeksy dobrych praktyk transparentność

EN

corporate governance; codes of best practice; transparency

• Publisher: Łódzkie Towarzystwo Naukowe, Stowarzyszenie
• Journal: Studia Prawno-Ekonomiczne
• Year: 2014
• Volume: XCI (91)/2
• Pages: 143-154

Dates

published

2014

Contributors

author

Agnieszka Ignyś

• Katedra Teorii Organizacji i Zarządzania, Uniwersytet Ekonomiczny w Poznaniu

References

• Barako D.G., Hancock P., Izan H.Y., Factors influencing voluntary disclosure by Kenyan companies, Corporate Governance: An International Review 2006/14.
• Bauwhede H.V., Willekens M., Disclosure on Corporate Governance in the European Union, Corporate Governance: An International Review 2008/16/2.
• Botosan C.A., Disclosure Level and the Cost of Equity Capital, The Accounting Review 1997/72.
• Botosan C.A., Plumlee M.A., A Re-examination of Disclosure Level and the Expected Cost of Equity Capital, Journal of Accounting Research 2002/40.
• Clarkson P.M., Kao J.L., Richardson G.D., Evidence that Management Discussion and Analysis (MD&A) is part of a Firm’s Overall Disclosure Package, Contemporary Accounting Research 1999/16.
• Healy P.M., Palepu K.G., Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature, Journal of Accounting and Economics 2001/31.
• Holm C., Scholer F., Reduction of asymmetric information through corporate governance mechanisms – the importance of ownership dispersion and exposure toward the international capital market, Corporate Governance: An International Review 2010/18.
• Lang M., Lundholm R., Cross-sectional Determinants of Analysts’ Ratings of Corporate Disclosures, Journal of Accounting Research 1993/31.
• Parum E., Does Disclosure on Corporate Governance Lead to Openess and Transparency in How Companies are Managed?, Corporate Governance: An International Review 2005/13/5.
• Richardson A.J., Welker M., Social Disclosure, Financial Disclosure and the Cost of Equity Capital, Accounting, Organisations and Society 2001/26.
• Sengupta P., Corporate Disclosure Quality and the Cost of Debt, The Accounting Review 1998/73.
• Seppänen H.J., Discretionary Disclosure and External Financing: evidence from a relationship financing environment, Helsinki School of Economics and Business Administration Working Paper 2000.
• Strony internetowe:
• Dobre Praktyki Spółek Notowanych na GPW, www.corp-gov.gpw.pl; stan na dzień 10.01.2014 r.
• http://ec.europa.eu/internal_market/company/docs/modern/report_en.pdf; stan na dzień 10.01.2014 r.
• Winter J., Report of the High-Level Group of Company Law Experts on A Modern Regulatory Framework for Company Law in Europe (Jaap Winter Report), November 2002. http://ec.europa.eu/internal_market/company/docs/modern/report_en.pdf; stan na dzień 10.01.2014 r.

Identifiers

ISSN

0081-6841