Czynniki kształtujące poziom ujawnień obligatoryjnych o wartościach niematerialnych polskich spółek giełdowych

• Autorzy: Olga Grzybek

Warianty tytułu

Factors That Influence the Disclosure of Mandatory Intangible Assets by Polish Listed Companies

• Języki publikacji: PL

Abstrakty

Cel: Weryfikacja wpływu wybranych czynników na poziom ujawnień obligatoryjnych o wartościach niematerialnych według MSR 38, dokonywanych przez spółki notowane na Giełdzie Papierów Wartościowych w Warszawie.
Metodyka/podejście badawcze: Na podstawie analizy treści 117 skonsolidowanych sprawozdań finansowych za 2018 rok wyznaczono indeksy ujawnień obligatoryjnych o wartościach niematerialnych, stanowiące zmienne zależne w analizie regresji wielorakiej.
Wyniki: Zgodnie z teorią sygnalizacji podmioty sygnalizują swoją wysoką jakość (zyskowność) poprzez dokonywanie kosztownych ujawnień zaawansowanych. Podmioty niższej jakości (mniej zyskowne) angażują się w większym stopniu w ujawnienia podstawowe, łatwe do przygotowania na podstawie danych z systemów finansowo-księgowych. Większa liczba znaczących akcjonariuszy (wyższa asymetria informacji) wymusza wyższy poziom raportowania informacji obligatoryjnych, zwłaszcza zaawansowanych.
Ograniczenia/implikacje badawcze: Ograniczona wielkość próby i jej przekrojowy charakter.
Oryginalność/wartość: Artykuł zwraca uwagę na fakt, że ujawnienia obligatoryjne nie są jednorodną grupą. Uwzględnianie zróżnicowanego kosztu przygotowania informacji podstawowych i zaawansowanych może przyczynić się do rozwoju wiedzy w obszarze zgodności raportowania z wymogami prawa rachunkowości. (abstrakt oryginalny)

EN

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 statements for 2018, disclosure indexes were calculated, which serve as independent variables in multiple regression analysis.
Findings: In line with signaling theory, entities signal their superiority (high profitability) with costly signals, i.e., disclosing information that cannot be easily obtained from accounting systems (referred to as advanced disclosures). Low-quality firms (with lower profitability) disclose basic information more intensively, which can be easily obtained from accounting systems, and at a low cost. A higher number of significant shareholders (higher information asymmetry) forces better compliance, especially with regard to advanced disclosure.
Research limitations/implications: Limited and cross-sectional research sample.
Originality/value: The paper demonstrates that mandatory disclosure items differ with respect to the preparation cost. Considering basic and advanced disclosure (with low and high preparation costs, respectively) is potentially beneficial for a deeper understanding of the field. (original abstract)

Słowa kluczowe

PL

Wartości niematerialne; Efekt sygnalizacji; Informacyjna funkcja sprawozdań finansowych

EN

Intangible asset; Signalling effect; Information function of financial statements

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2022
• Tom: 46
• Numer: nr 2
• Strony: 49-67

Twórcy

autor

Olga Grzybek

• Uniwersytet Ekonomiczny w Katowicach

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Identyfikatory

DOI

10.5604/01.3001.0015.8809