- Tytuł:
- Information Value of the Segment Reporting in the Polish Energy Sector
- Autorzy:
- Sulik-Górecka, Aleksandra
- Powiązania:
- https://bibliotekanauki.pl/articles/2064307.pdf
- Data publikacji:
- 2020
- Wydawca:
- STE GROUP
- Tematy:
-
segment reporting
IFRS 8
shareholders
earnings quality
energy sector
akcjonariusze
sektor energetyczny
sprawozdawczość segmentowa
standardy sprawozdawczości - Opis:
- 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.
- Źródło:
-
New Trends in Production Engineering; 2020, 3, 1; 394--406
2545-2843 - Pojawia się w:
- New Trends in Production Engineering
- Dostawca treści:
- Biblioteka Nauki
Artykuł