Abstract

This article discussed issuers’ practice relating to delaying confidential information. The article analyses issuers’ requests for delaying confidential information filed with the Polish Financial Supervisory Authority (KNF) in 2009-2013. A special emphasis has been lain on the analysis of the reasons for delay indicated by issuers. The research results have been presented against views of the doctrine concerning the possibilities for delaying publication of confidential information. The analysis reveals that the quantity of delayed information was at a similar level in each of the years analysed. At the same time, it may be stated that delaying confidential information is not a frequent practice.