Disclosure of information on increasing and decreasing the balance of reserves in financial statements by companies listed on the Warsaw Stock Exchange

Anna Staszel ()
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Anna Staszel: Cracow University of Economics, Poland

Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie / The Malopolska School of Economics in Tarnow Research Papers Collection, 2021, vol. 49, issue 1, 99-112

Abstract: The purpose of this paper is to verify whether companies listed on the Warsaw Stock Exchange disclose less information about reserves in their financial statements in case of a reduction in reserves than in case of an in-crease in reserves. It has been hypothesized that in the case of a reduction in reserves balance, disclosures are less detailed than in the case of an increase in them. This hypothesis was verified through an analysis of information reported in the financial statements of 148 companies listed on the Warsaw Stock Exchange for the years 2007b

Keywords: reserves; disclosure of information; financial reporting; financial (search for similar items in EconPapers)
JEL-codes: M4 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:znm:journl:v:49:y:2021:i:1:p:99-112

DOI: 10.25944/znmwse.2021.01.99112

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