Title:

Drivers of strategy and R&D disclosures

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Creator:

Dyczkowska, Joanna

Subject and Keywords:

IT companies ; multiple regression ; strategy and R&D disclosure ; spółki informatyczne ; regresja wieloraka ; indeks ujawnień strategicznychi badawczo-rozwojowych

Description:

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

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2017

Resource Type:

artykuł

Format:

application/pdf

Resource Identifier:

doi:10.15611/pn.2017.474.11

Language:

eng

Relation:

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

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu