International Determinants of Comprehensive Income Reporting by Groups – An Analytical and Comparative Study of Poland and Germany
The mainstream theoretical and empirical research presented in the study is a comparative analysis of comprehensive income reporting by groups listed in the Polish and German capital markets. The theoretical part of the article is dedicated to a scientific discussion on the determinants of the capit...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Lodz University Press
2022-06-01
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| Series: | Comparative Economic Research |
| Subjects: | |
| Online Access: | https://czasopisma.uni.lodz.pl/CER/article/view/13833 |
| _version_ | 1811342383093121024 |
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| author | Jakub Kwaśny Artur Sajnóg |
| author_facet | Jakub Kwaśny Artur Sajnóg |
| author_sort | Jakub Kwaśny |
| collection | DOAJ |
| description | The mainstream theoretical and empirical research presented in the study is a comparative analysis of comprehensive income reporting by groups listed in the Polish and German capital markets. The theoretical part of the article is dedicated to a scientific discussion on the determinants of the capital market and corporate governance in continental Europe and the so‑called ‘new governance’, related to the convergence of financial reporting standards, including IFRSs, that oblige groups of entities to prepare consolidated statements of comprehensive income. It also assesses the relevance of comprehensive income to capital market players. The empirical part contains the results of comparative research on the format and structure of consolidated statements and the nomenclature of their components, as well as the findings from studies of the value relevance of comprehensive income for the WIG30 and DAX groups in 2009–2019. |
| first_indexed | 2024-04-13T19:10:33Z |
| format | Article |
| id | doaj.art-b31bfa73e3ba453e8419b37181d115ac |
| institution | Directory Open Access Journal |
| issn | 1508-2008 2082-6737 |
| language | English |
| last_indexed | 2024-04-13T19:10:33Z |
| publishDate | 2022-06-01 |
| publisher | Lodz University Press |
| record_format | Article |
| series | Comparative Economic Research |
| spelling | doaj.art-b31bfa73e3ba453e8419b37181d115ac2022-12-22T02:33:51ZengLodz University PressComparative Economic Research1508-20082082-67372022-06-0125216318510.18778/1508-2008.25.1813734International Determinants of Comprehensive Income Reporting by Groups – An Analytical and Comparative Study of Poland and GermanyJakub Kwaśny0https://orcid.org/0000-0002-0786-304XArtur Sajnóg1https://orcid.org/0000-0001-9475-8848Ph.D., Associate Professor, Cracow University of Economics, Department of International Economic Relations, Cracow, PolandPh.D., Associate Professor, University of Lodz, Department of International Finance and Investments, Lodz, PolandThe mainstream theoretical and empirical research presented in the study is a comparative analysis of comprehensive income reporting by groups listed in the Polish and German capital markets. The theoretical part of the article is dedicated to a scientific discussion on the determinants of the capital market and corporate governance in continental Europe and the so‑called ‘new governance’, related to the convergence of financial reporting standards, including IFRSs, that oblige groups of entities to prepare consolidated statements of comprehensive income. It also assesses the relevance of comprehensive income to capital market players. The empirical part contains the results of comparative research on the format and structure of consolidated statements and the nomenclature of their components, as well as the findings from studies of the value relevance of comprehensive income for the WIG30 and DAX groups in 2009–2019.https://czasopisma.uni.lodz.pl/CER/article/view/13833corporate governanceaccounting standardsfinancial reportingcomprehensive incomepolish and german markets |
| spellingShingle | Jakub Kwaśny Artur Sajnóg International Determinants of Comprehensive Income Reporting by Groups – An Analytical and Comparative Study of Poland and Germany Comparative Economic Research corporate governance accounting standards financial reporting comprehensive income polish and german markets |
| title | International Determinants of Comprehensive Income Reporting by Groups – An Analytical and Comparative Study of Poland and Germany |
| title_full | International Determinants of Comprehensive Income Reporting by Groups – An Analytical and Comparative Study of Poland and Germany |
| title_fullStr | International Determinants of Comprehensive Income Reporting by Groups – An Analytical and Comparative Study of Poland and Germany |
| title_full_unstemmed | International Determinants of Comprehensive Income Reporting by Groups – An Analytical and Comparative Study of Poland and Germany |
| title_short | International Determinants of Comprehensive Income Reporting by Groups – An Analytical and Comparative Study of Poland and Germany |
| title_sort | international determinants of comprehensive income reporting by groups an analytical and comparative study of poland and germany |
| topic | corporate governance accounting standards financial reporting comprehensive income polish and german markets |
| url | https://czasopisma.uni.lodz.pl/CER/article/view/13833 |
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