Object

Title: Drivers of strategy and R&D disclosures

Autor:

Dyczkowska, Joanna

Opis:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics, 2017, Nr 474, s. 117-132

Abstrakt:

The paper contributes to the literature on voluntary disclosure of strategy and R&D issues. It refers to disclosures made in the annual reports and at the corporate websites of 69 Polish IT companies. It examines the association between the voluntary disclosure index and company age, size, ownership dispersion, board size, financial performance, leverage and growth prospects. The empirical evidence provided by the research study confirmed that the level of strategy and R&D disclosure was dependent on company age. It was also validated that the larger companies and these listed on the primary market revealed more information on strategy and R&D issues. The study gave evidence that if market capitalization of the company was higher as compared to peer entities managers provided more narratives about the strategy and R&D activities

Wydawca:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Miejsce wydania:

Wrocław

Data wydania:

2017

Typ zasobu:

artykuł

Identyfikator zasobu:

doi:10.15611/pn.2017.474.11 ; oai:dbc.wroc.pl:37316

Język:

eng

Powiązania:

Global Challenges of Management Control and Reporting ; Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2017; Nr 474

Prawa:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Prawa dostępu:

Dla wszystkich zgodnie z licencją

Licencja:

CC BY-NC-ND 3.0 PL

Lokalizacja oryginału:

Uniwersytet Ekonomiczny we Wrocławiu

Object collections:

Last modified:

11 cze 2022

In our library since:

14 wrz 2017

Number of object content hits:

632

Number of object content views in PDF format

669

All available object's versions:

https://dbc.wroc.pl/publication/41372

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Edition name Date
Drivers of strategy and R&D disclosures 11 cze 2022

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