- Tytuł:
-
Analiza komparatywna wartości dochodu całkowitego i zysku netto w perspektywie corporate governance
Comparative analysis of comprehensive income and net profit in the corporate governance perspective - Autorzy:
- Sajnóg, Artur
- Powiązania:
- https://bibliotekanauki.pl/articles/951317.pdf
- Data publikacji:
- 2014
- Wydawca:
- Łódzkie Towarzystwo Naukowe
- Tematy:
-
dochód całkowity
wynik finansowy
nadzór korporacyjny
spółki z indeksu WIG-20
comprehensive income
net profit
corporate governance
companies included in WIG-20 Index - Opis:
- The financial statements of the joint stock company should be characterized by relevance, defined as the factor which may influence on the investment decisions. In this context, the financial results of companies play a vital role in the investor relations and specific information policy connected with corporate governance. The main purpose of this paper is the comparative analysis of net profit and comprehensive income, which was introduced to financial reporting in Poland in 2009. The review of the hypothesis on existence of greater variability comprehensive income in contrast to the traditional net profit, has been conducted on the basis of the analyzing joint-stock companies listed on the Warsaw Stock Exchange and included in WIG-20 Index. The empirical analysis were preceded by a theoretical discussion on the comprehensive income and net profit in corporate governance perspective.
- Źródło:
-
Studia Prawno-Ekonomiczne; 2014, XCI (91)/2; 325-343
0081-6841 - Pojawia się w:
- Studia Prawno-Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł