Factors that influence the disclosure of mandatory intangible assets by Polish listed companies

Factors that influence the disclosure of mandatory intangible assets by Polish listed companies

Purpose: The purpose of this paper is to investigate the factors that influence compliance with IAS 38 mandatory disclosure requirements for intangible assets by companies listed on the Warsaw Stock Exchange. Methodology/approach: Based on the content analysis of 117 consolidated financial statement...

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Bibliographic Details
Main Author: Olga Grzybek
Format: Article
Language:English
Published: Rada Naukowa SKwP 2022-06-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
intangible assets
mandatory disclosure
compliance level
cost of information preparation
signaling theory
low enforcement level
Online Access:http://ztr.skwp.pl/gicid/01.3001.0015.8809

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http://ztr.skwp.pl/gicid/01.3001.0015.8809

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