DISCLOSURE OF SEGMENT REPORTING IN FINANCIAL STATEMENTS OF POLISH LISTED COMPANIES BEFORE AND AFTER COVID-19 PANDEMIC

Joanna Dynowska () and Grzegorz Wrona ()
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Joanna Dynowska: Faculty of Economic Sciences, University of Warmia and Mazury in Olsztyn
Grzegorz Wrona: Faculty of Economic Sciences, University of Warmia and Mazury in Olsztyn

OLSZTYN ECONOMIC JOURNAL, 2025, vol. 20, issue 1, 55-67

Abstract: Events in recent years, such as the COVID-19 pandemic, have had an impact on the economy of many countries and markets. One of the measures of the impact of the pandemic on the Polish economy is the analysis of the behavior of the largest companies listed on the Warsaw Stock Exchange in Warsaw. The following study presents evidence of segment reporting information disclosed in financial statements of sWIG-80 listed companies before and after the COVID-19 pandemic. The purpose of the analysis was to verify the scope and method of presenting segment reporting standards in annual, consolidated financial statements, i.e. fiscal years 2019 and 2023. The analysis showed differences in the presentation of segments of information by sWIG-80 companies before and after the COVID-19 pandemic. It was found that after the pandemic companies are more willing to present incomes rather than costs in segments. However, before the pandemic, they informed more precisely about products and customers in operating segments.

Keywords: operating segments; segment reporting; financial statement; sWIG-80 (search for similar items in EconPapers)
JEL-codes: M21 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ole:journl:v:20:y:2025:i:1:p:55-67

DOI: 10.31648/oej.10807

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