Integrated information about the multifaceted performance of the entity

Open access

Integrated information about the multifaceted performance of the entity

The objective of the paper is to present a proposal concerning the scope and structure of information made available to external users about various aspects of business entities' performance, as well as to ascertain if the largest Polish listed companies disclose comprehensive and balanced information about their performance. Research has revealed that such information is published on a very limited scale.

If the inline PDF is not rendering correctly, you can download the PDF file here.

  • Aerts W. Cormier D. Gordon I. M. Magnan M. (2006) Performance disclosure on the web: an exploration of the impact of managers' perceptions of stakeholder concerns The International Journal of Digital Accounting Research 6 2006

  • Conceptual Framework for Financial Reporting: The Objectives of Financial Reporting and Qualitative Characteristics and Constraints of Decision-Useful Financial Reporting Information - Exposure Draft (2008) FASB Norwalk

  • Cormier D. Ledoux M.-J. Magnan M. (2009) The use of Web sites as a disclosure platform for corporate performance International Journal of Accounting Information Systems Volume 10 Issue 1 March

  • Hamilton B. (2003) How to Be a Top Strategic Advisor ‘Strategic Finance’ June IMA s. 1-3

  • Jackson R. Quotes P. (2002) Environmental Social and Sustainability Reporting on the Web: Best Practices Corporate Environmental Strategy Volume 9 Issue 2 May

  • Lebas M. J. Euske K. (2006) A Conceptual and Operational Delineation of Performance [in:] Business Performance Measurement. Theory and Practice ed. A. Neely. Cambridge University Press Cambridge

  • Marcinkowska M. (2004) Roczny raport z działań i wyników przedsiębiorstwa Oficyna Ekonomiczna

  • Management Commentary - Exposure Draft (2009) IASB London

  • Reporting Statement: Operating and Financial Review (2006) Accounting Standards Board London

  • Robb S. W. G. Single L. E. Zarzeski M. T. (2001) Nonfinancial Disclosures Across Anglo-American Countries "Journal of International Accounting" 10

  • Swiderska G. K. (2007) W poszukiwaniu optymalnego raportu "Kwartalnik Nauk o Przedsiębiorstwie" 21

Journal information
Impact Factor

CiteScore 2018: 0.46

SCImago Journal Rank (SJR) 2018: 0.241
Source Normalized Impact per Paper (SNIP) 2018: 0.366

All Time Past Year Past 30 Days
Abstract Views 0 0 0
Full Text Views 98 33 2
PDF Downloads 66 37 3