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  4. Optimum. Economic Studies, 2025, nr 3(121)

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    • Proszę używać tego identyfikatora do cytowań lub wstaw link do tej pozycji: http://hdl.handle.net/11320/19013
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    Pole DCWartośćJęzyk
    dc.contributor.authorPiesiewicz, Maja-
    dc.date.accessioned2025-10-10T10:17:32Z-
    dc.date.available2025-10-10T10:17:32Z-
    dc.date.issued2025-
    dc.identifier.citationOptimum. Economic Studies, Nr 3(121) 2025, s. 96-113pl
    dc.identifier.issn1506-7637-
    dc.identifier.urihttp://hdl.handle.net/11320/19013-
    dc.description.abstractPurpose | The article aims to clarify the relationship between the number and form of capital disclosures and capital flows in integrated reports of the Polish listed companies. The study covers 45 reports of 23 companies listed on the WSE between 2020 and 2022, filling the research gap on the impact of disclosures on reporting capital flows. Research method | The study was of a mixed nature. In the qualitative part, the content of the companies’ reports was analysed, identifying disclosures of six forms of capital and classifying them in terms of occurrence and then form (quantitative or qualitative). Flows between the different forms of capital were identified through a coding procedure. In the quantitative part, Pearson correlation analysis was used to establish the relationship between the number of disclosures and the form of disclosure and the capital flows. Results | The results indicate that more capital disclosures are associated with more frequent reporting of capital flows. Quantitative disclosures correlate more strongly with capital flows than qualitative disclosures, indicating their more significant role in reporting. Originality / value / implications / recommendations | The results indicate that more capital disclosures are associated with more frequent reporting of capital flows. Quanti tative disclosures correlate more strongly with capital flows than qualitative disclosures, indicating their more significant role in reporting.pl
    dc.language.isoenpl
    dc.publisherWydawnictwo Uniwersytetu w Białymstokupl
    dc.subjectintegrated reportingpl
    dc.subjectsix capitalspl
    dc.subjectnumber of disclosurespl
    dc.subjectcapital flowspl
    dc.subjectlisted companiespl
    dc.titleThe Impact of Capital Disclosures on Capital Flows in Integrated Reports of Publicly Listed Companies: Evidence from Polandpl
    dc.typeArticlepl
    dc.rights.holder© Copyright by Uniwersytet w Białymstokupl
    dc.identifier.doi10.15290/oes.2025.03.121.05-
    dc.description.Emailmaja.piesiewicz@umk.plpl
    dc.description.AffiliationNicolaus Copernicus University in Toruńpl
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    dc.description.number3(121)pl
    dc.description.firstpage96pl
    dc.description.lastpage113pl
    dc.identifier.citation2Optimum. Economic Studiespl
    dc.identifier.orcid0000-0003-3216-4141-
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