- Tytuł:
- Drivers of strategy and R&D disclosures
- Autorzy:
- Dyczkowska, Joanna
- Powiązania:
- https://bibliotekanauki.pl/articles/583023.pdf
- Data publikacji:
- 2017
- Wydawca:
- Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
- Tematy:
-
IT companies
multiple regression
strategy and R&D disclosure - Opis:
- 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.
- Źródło:
-
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu; 2017, 474; 117-132
1899-3192 - Pojawia się w:
- Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Dostawca treści:
- Biblioteka Nauki
Artykuł