R&D tax allowance and voluntary information disclosures
Purpose: This paper examines whether the R&D tax allowance in force in Poland since 2016 has increased the voluntary disclosure of information on innovation, R&D, and strategic plans in the management commentary of companies listed on the Warsaw Stock Exchange (WSE). Methodology/approach: Fi...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Rada Naukowa SKwP
2024-06-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
| Subjects: | |
| Online Access: | http://ztr.skwp.pl/gicid/01.3001.0054.6237 |