Jakość ujawnień dotyczących zobowiązań finansowych w sprawozdaniach finansowych spółek indeksu WIG 30
The Quality of Financial Liabilities’ Disclosures on Financial Statements of Wig30’s Companies

Summary/Abstract: Purpose – initial evaluation of financial liabilities’ disclosures on consolidated Financial statements of WIG30’s companies. In the paper there is also an attempt to identify correlation among the quality of dis-closures and creditworthiness of entities, business sector and source of debt financing. Design/Methodology/Approach – a method of study of literature, analysis and logical construction, empirical research with the use of disclosure index DI). Findings – the quality of disclosures is high as far as general in-formation is concerned and is substantially lower regarding specific information. The relatively best quality of disclosures is represented by companies which are of petrol and electricity sector, with medium rating and prefer bonds to bank loans. Originality/Value – research conducted by authors of the paper is in line with and expands the findings of researches of the quality of disclosures on financial statements. There is also a pro-posal of disclosure index developed by the authors

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