Rola informacji i sprawozdawczości finansowej w ocenie ryzyka inwestycyjnego
The role of information and financial reporting in the assessment of investment risk

Summary/Abstract: Purpose - the aim of this paper is to demonstrate that the financial reporting and disclosure arc potentially important tools for the management and communication between managers and external investors. The study also points out the role of the reports and decisions of managers related to the disclosure into capital markets and last but not least, identifies key research questions. Design/Methodology/approach - methods of investment risk management inherent to capital investments are explained by reference to the literature. Moreover, both research in academic environment as well as study on the correlation between the results published in reports of the listed companies and changes in their stock prices are examined. Findings - the con- ducted studies have generated a number of useful insights. Several fundamental questions have been identified which remain unanswered in the economic environment, new questions and research topics have also been raised. Originality/value — this article is based on the present state of research, summarizing and supplementing it.

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