Ujawnienia informacji na temat postępowania restrukturyzacyjnego w sprawozdaniach finansowych spółek notowanych na Giełdzie Papierów Wartościowych w Warszawie
Disclosure of Restructuring Proceedings in Financial Statements of Companies Listed on the Warsaw Stock Exchange

Summary/Abstract: Purpose – The objective of the study is to analyze the range of information on restructuring proceedings provided in financial statements of companies listed on the Warsaw Stock Exchange. Design/methodology/approach – Analysis of the annual financial statements of all companies listed on the Warsaw Stock Exchange, which are currently in the process of judicial restructuring. Findings – Research results indicate that listed companies that are in bankruptcy with an arrangement state in their financial statements information about the threat to the continuation of business operations and additional, selected information about the restructuring process. Originality/value – Research result on the practice of disclosing information about threats to the continuation of business operations and restructuring processes which are being carried out is important for current and potential stakeholders of insolvent companies or companies at risk of insolvency.

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