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Disclosure of information on increasing and decreasing the balance of reserves in financial statements by companies listed on the Warsaw Stock Exchange

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  • Anna Staszel

    (Cracow University of Economics, Poland)

Abstract

The purpose of this paper is to verify whether companies listed on the Warsaw Stock Exchange disclose less information about reserves in their financial statements in case of a reduction in reserves than in case of an in-crease in reserves. It has been hypothesized that in the case of a reduction in reserves balance, disclosures are less detailed than in the case of an increase in them. This hypothesis was verified through an analysis of information reported in the financial statements of 148 companies listed on the Warsaw Stock Exchange for the years 2007b

Suggested Citation

  • Anna Staszel, 2021. "Disclosure of information on increasing and decreasing the balance of reserves in financial statements by companies listed on the Warsaw Stock Exchange," Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie / The Malopolska School of Economics in Tarnow Research Papers Collection, Malopolska School of Economics in Tarnow, vol. 49(1), pages 99-112, March.
    • Handle: RePEc:znm:journl:v:49:y:2021:i:1:p:99-112
    DOI: 10.25944/znmwse.2021.01.99112
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    File URL: https://zn.mwse.edu.pl/index.php/zn/article/view/769
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    References listed on IDEAS

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    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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