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Liczba wyników
2017 | nr 474 Global Challenges of Management Control and Reporting | 117--132
Tytuł artykułu

Drivers of Strategy and R&D Disclosures

Treść / Zawartość
Warianty tytułu
Czynniki wpływające na ujawnienia strategiczne i badawczo-rozwojowe
Języki publikacji
EN
Abstrakty
EN
The paper contributes to the literature on voluntary disclosure of strategy and R&D issues. It refers to disclosures made in the annual reports and at the corporate websites of 69 Polish IT companies. It examines the association between the voluntary disclosure index and company age, size, ownership dispersion, board size, financial performance, leverage and growth prospects. The empirical evidence provided by the research study confirmed that the level of strategy and R&D disclosure was dependent on company age. It was also validated that the larger companies and these listed on the primary market revealed more information on strategy and R&D issues. The study gave evidence that if market capitalization of the company was higher as compared to peer entities managers provided more narratives about the strategy and R&D activities(original abstract)
Artykuł wnosi wkład do nurtu literatury z zakresu dobrowolnych ujawnień. Odnosi się do ujawnień strategii oraz kwestii badawczo-rozwojowych (B + R) w raportach rocznych oraz na stronach internetowych 69 polskich spółek informatycznych. W artykule został zbadany związek pomiędzy indeksem dobrowolnych ujawnień a różnymi zmiennymi, obejmującymi: wiek i wielkość spółki, rozproszenie akcjonariatu, wielkość zarządu, rentowność spółki, poziom zadłużenia oraz perspektywę wzrostu. Wyniki przeprowadzonych przez autorkę badań empirycznych potwierdziły, że poziom ujawnień strategii oraz kwestii B + R był zależny od wieku spółki. Ponadto spółki większe i te notowane na rynku podstawowym dostarczały więcej informacji tego rodzaju. Wyniki wskazały również, że spółki o wyższej wartości rynkowej były bardziej chętne do dzielenia się informacjami o strategii i działaniach B + R(abstrakt oryginalny)
Twórcy
  • Wrocław University of Economics, Poland
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Typ dokumentu
Bibliografia
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Identyfikator YADDA
bwmeta1.element.ekon-element-000171477301

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