The impairment of assets reporting in the COVID-19 pandemic – evidence from the Warsaw Stock Exchange

The impairment of assets reporting in the COVID-19 pandemic – evidence from the Warsaw Stock Exchange

Purpose: The main aim of this paper is to verify how frequently issuers from the WSE issue current reports informing about the impairment of assets. The author believes that in the first months of the Covid-19 pandemic, one of the external premises for a decrease in the value of assets began to occu...

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Bibliographic Details
Main Author: Bartłomiej Lisicki
Format: Article
Language:English
Published: Rada Naukowa SKwP 2021-09-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
impairment of assets
write-off
Covid-19
stock exchange
current reports
finan-cial reporting
Online Access:http://ztr.skwp.pl/gicid/01.3001.0015.2351

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