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dc.contributor.authorWęgrzyńska, Małgorzata Anna-
dc.contributor.authorBednarek, Lidia-
dc.contributor.authorBosacka-Kołtun, Katarzyna-
dc.date.accessioned2023-05-17T11:14:42Z-
dc.date.available2023-05-17T11:14:42Z-
dc.date.issued2021-
dc.identifier.citationWęgrzyńska, M. A., Bednarek, L., & Bosacka-Kołtun, K. (2021). Are the financial results of selected companies listed on the Warsaw Stock Exchange related to non-financial information presented in CSR reports? European Research Studies Journal, 26(1), 40-56.en_GB
dc.identifier.urihttps://www.um.edu.mt/library/oar/handle/123456789/109554-
dc.description.abstractPURPOSE: The aim of the article is to try to answer the research questions: Is the content provided in CSR reports understandable to their recipients? and What is the linguistic structure of these reports? An additional question is: Are there any relationships between non-financial information and financial data in the reports of the selected entities?en_GB
dc.description.abstractAPPROACH/METHODOLOGY/DESIGN: The research sample consisted of companies listed on the Warsaw Stock Exchange in the period 2016-2018, which belong to two stock exchange indices: WIG-fuels and WIG-chemistry. The sample consists of 12 companies.en_GB
dc.description.abstractFINDINGS: On the basis of the conducted research, the most important conclusions were formulated: 1. CSR reports in the surveyed companies were prepared on a similar level of language difficulty, 2. The texts of CSR reports in public companies are understandable regardless of education, 3. There is a link between non-financial and financial information in terms of describing the profitability of the surveyed companies and a description of the total size of the enterprise.en_GB
dc.description.abstractPRACTICAL IMPLICATIONS: The article indicates an important issue related to the attempt to answer the questions whether the description of the companies' activities is related to the financial data. This issue is extremely important from the point of view of an external recipient who uses the financial statements.en_GB
dc.description.abstractORIGINALITY/VALUE: The results of the research and theoretical considerations contained in the article complement the existing research in accounting. Previously, such studies were not carried out in Poland with polish companies.en_GB
dc.language.isoenen_GB
dc.publisherUniversity of Piraeus. International Strategic Management Associationen_GB
dc.rightsinfo:eu-repo/semantics/openAccessen_GB
dc.subjectStock exchanges -- Poland -- Warsawen_GB
dc.subjectCorporation reports -- Polanden_GB
dc.subjectSustainable development reporting -- Polanden_GB
dc.subjectSocial responsibility of business -- Polanden_GB
dc.subjectDisclosure of information -- Polanden_GB
dc.titleAre the financial results of selected companies listed on the Warsaw Stock Exchange related to non-financial information presented in CSR reports?en_GB
dc.typearticleen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.description.reviewedpeer-revieweden_GB
dc.identifier.doi10.35808/ersj/3095-
dc.publication.titleEuropean Research Studies Journalen_GB
Appears in Collections:European Research Studies Journal, Volume 26, Issue 1

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