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International Determinants of Comprehensive Income Reporting by Groups – An Analytical and Comparative Study of Poland and Germany

dc.contributor.authorKwaśny, Jakub
dc.contributor.authorSajnóg, Artur
dc.date.accessioned2022-06-21T13:20:34Z
dc.date.available2022-06-21T13:20:34Z
dc.date.issued2022-06-20
dc.identifier.issn1508-2008
dc.identifier.urihttp://hdl.handle.net/11089/42206
dc.description.abstractThe mainstream theoretical and empirical research presented in the study is a comparative analysis of comprehensive income reporting by groups listed in the Polish and German capital markets. The theoretical part of the article is dedicated to a scientific discussion on the determinants of the capital market and corporate governance in continental Europe and the so‑called ‘new governance’, related to the convergence of financial reporting standards, including IFRSs, that oblige groups of entities to prepare consolidated statements of comprehensive income. It also assesses the relevance of comprehensive income to capital market players. The empirical part contains the results of comparative research on the format and structure of consolidated statements and the nomenclature of their components, as well as the findings from studies of the value relevance of comprehensive income for the WIG30 and DAX groups in 2009–2019.en
dc.description.abstractWiodącym nurtem badań teoretyczno‑empirycznych zaprezentowanych w opracowaniu stanowi porównawcza analiza raportowania wyników całkowitych grup kapitałowych notowanych na polskim i niemieckim rynku kapitałowym. Część teoretyczną artykułu poświęcono dyskusji naukowej wokół uwarunkowań rynku kapitałowego i nadzoru korporacyjnego w Europie kontynentalnej oraz tzw. „nowego ładu korporacyjnego” związanego z konwergencją standardów sprawozdawczości finansowej, w tym MSSF, które obligują grupy kapitałowe do sporządzania skonsolidowanego sprawozdania z wyniku całkowitego. Dokonano również oceny znaczenia wyniku całkowitego dla podmiotów rynku kapitałowego. W części empirycznej znajdują się wyniki komparatywnych badań nad formą i strukturą skonsolidowanego sprawozdania z wyniku całkowitego oraz nomenklaturą jego komponentów, a także badań wpływu wyniku całkowitego na wartość rynkową grup kapitałowych z indeksu WIG30 oraz DAX w latach 2009–2019.pl
dc.language.isoen
dc.publisherWydawnictwo Uniwersytetu Łódzkiegopl
dc.relation.ispartofseriesComparative Economic Research. Central and Eastern Europe;2pl
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0
dc.subjectcorporate governanceen
dc.subjectaccounting standardsen
dc.subjectfinancial reportingen
dc.subjectcomprehensive incomeen
dc.subjectPolish and German marketsen
dc.subjectnadzór korporacyjnypl
dc.subjectstandardy rachunkowościpl
dc.subjectraportowanie finansowepl
dc.subjectwynik całkowitypl
dc.subjectpolski i niemiecki rynekpl
dc.titleInternational Determinants of Comprehensive Income Reporting by Groups – An Analytical and Comparative Study of Poland and Germanyen
dc.title.alternativeMiędzynarodowe uwarunkowania raportowania wyników całkowitych grup kapitałowych – polsko‑niemieckie studium analityczno‑porównawczepl
dc.typeArticle
dc.page.number163-185
dc.contributor.authorAffiliationKwaśny, Jakub - Ph.D., Associate Professor, Cracow University of Economics, Department of International Economic Relations, Cracow, Polanden
dc.contributor.authorAffiliationSajnóg, Artur - Ph.D., Associate Professor, University of Lodz, Department of International Finance and Investments, Lodz, Polanden
dc.identifier.eissn2082-6737
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dc.contributor.authorEmailKwaśny, Jakub - kwasnyj@uek.krakow.pl
dc.contributor.authorEmailSajnóg, Artur - artur.sajnog@uni.lodz.pl
dc.identifier.doi10.18778/1508-2008.25.18
dc.relation.volume25


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