The Role of Financial Reporting Specialists within the Investor Relations Systems of Public Companies: Evidence from Poland

Abstract:

The article is devoted to the profession of a reporting specialist and the requirements for candidates for such positions. The study attempts to analyze the role of a reporting specialist and the impact of his work on building investor relations. The aim of the article is to try to answer the following questions: does the knowledge and skills of people who prepare the documents affect investor relations or the scope of disclosed information? How do companies verify the knowledge of potential candidates and what are their requirements for such people already at the stage of recruitment? In the first part of the study, job advertisements for positions related to reporting were analyzed. One of the most popular job portals, pracuj.pl, was chosen as the source. The second part of the study focused on the analysis of the content of the classification of professions and specialties described as an appendix to the Regulation of the Minister of Labor and Social Policy of August 7, 2014. on the classification of professions and specialties for the needs of the labour market and the scope of its application (with subsequent amendments). The professions related to the reporting have been separated and the obtained information is compiled in the form of a table. In the last stage of the study, the content of advertisements and descriptions contained in the occupational classification was compared.
The conclusions and directions of further research are described in the summary of the article.