Do Polish Accountants Produce Useful Financial Reports?

• Autorzy: Karol Marek Klimczak , John Mulenga
• Języki publikacji: EN

Abstrakty

EN

This paper investigates the changes in value relevance of accounting earnings after the adoption of International Financial Reporting Standards (IFRS) in Poland in 2005. We use a sample of annual reports of Polish listed companies for three years, from 2004 to 2006, to determine the correlation between stock rates of return and earnings yield per book value. Results show that adoption of IFRS has a significant, negative impact on the relevance of accounting earnings. (original abstract)

Słowa kluczowe

EN

Financial statements; Reporting; Accounting; International Financial Reporting Standard

PL

Sprawozdanie finansowe; Raportowanie; Rachunkowość; Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF)

• Czasopismo: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia
• Rocznik: 2009
• Numer: nr 17
• Strony: 427--434

Twórcy

autor

Karol Marek Klimczak

• Akademia Leona Koźmińskiego w Warszawie

autor

John Mulenga

• Akademia Leona Koźmińskiego w Warszawie

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