Due to investor relations sections placed on corporate websites shareholders have an access to current information on stock issuers’ activities. This enables investors to participate in discussions on decisions met by a board of a company. Transparent and comprehensible information should...

Market situation and business environment of construction companies influence significantly decisions met by this group of entities. These decisions are reflected in financial statements, later on. The evaluation of financial condition, which aims at diagnosing corporate crisis, must not...

Market situation and business environment of construction companies influence significantly decisions met by this group of entities. These decisions are reflected in financial statements, later on. The evaluation of financial condition, which aims at diagnosing corporate crisis, must not...

The paper contributes to a stream of literature on voluntary disclosure of strategy and R&D issues in the annual reports and at the corporate websites of 69 Polish IT companies listed on the Warsaw Stock Exchange. It examines the associations between the voluntary disclosure index and a set of...

Due to rapid technological progress high-tech companies are expected to be forward-looking in order to ensure shareholder value creation and respond adequately to customer needs. Moreover, stakeholders may expect that high-tech companies will inform them about strategic plans and related aspects...