Changes in The Length of Financial Statements Prepared According to The International Accounting Standards By the Largest Capital Groups in Poland

In recent years, a significant increase in the length of financial statements has been observed. It is caused by numerous changes in accounting standards regarding the disclosure of information that occurs as a result of dynamic changes taking place in the global economy. The aim of this paper is to present the results of the own study on changes in the length of financial statements prepared according to the International Accounting Standards and by the largest capital groups listed on the Warsaw Stock Exchange in the period 2012-2018. In the quantitative analysis, techniques of descriptive statistics and statistical tests of significance were used. The obtained results allowed for positive verification of research hypotheses posed in the study concerning the increase in the number of pages of financial statements in the period 2012-2018 and the dependence of the length of the financial statements on the size of the entity preparing it.