Information Value of the Segment Reporting in the Polish Energy Sector

• Autorzy: Sulik-Górecka Aleksandra

Identyfikatory

DOI

10.2478/ntpe-2020-0033

• Języki publikacji: EN

Abstrakty

EN

Conventional energy sources dominate in the Polish energy sector, which is a huge risk to meeting environmental protection requirements. Polish energy companies are facing challenges related to meeting the requirements of the European Union and the National Energy Policy. The paper attempts to answer the question whether the ongoing discussion on the future of the energy sector, dealing with such issues as development of renewable energy sources is reflected in the annual financial reports of companies listed on the Warsaw Stock Exchange and covered by the WIG_ENERGY index. This study contributes to the extant literature on financial disclosures in several ways. First, the examination of compliance of segment reporting of selected companies listed on the Polish stock exchange with International Reporting Standards (IFRS) was carried out (particularly IFRS 8 – Operating Segments). Second, the information value of disclosures for investors in the energy industry was assessed. The empirical part was preceded by a description of segment reporting principles in accordance with IFRS 8 and the summary of challenges facing the energy sector in Poland.

Słowa kluczowe

EN

segment reporting; IFRS 8; shareholders; earnings quality; energy sector

PL

akcjonariusze; sektor energetyczny; sprawozdawczość segmentowa; standardy sprawozdawczości

• Wydawca: STE GROUP ; De Gruyter
• Czasopismo: New Trends in Production Engineering
• Rocznik: 2020
• Tom: Vol. 3, Iss. 1
• Strony: 394--406
• Opis fizyczny: Bibliogr. 25 poz., tab.

Twórcy

autor

Sulik-Górecka Aleksandra

• University of Economics in Katowice, Poland

Bibliografia

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Uwagi

Opracowanie rekordu ze środków MNiSW, umowa Nr 461252 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2021).