engleski

Comparative Analysis of Annual Report Disclosure Quality for Slovenian and Croatian Listed Companies

This paper analyzes disclosure quality of annual reports for Slovenian and Croatian listed companies, for the year 2011. Fourth and seventh EU directives require companies in both countries to provide specific disclosures through their annual reports. This paper examines the level of corporate disclosure in annual report of listing companies, by constructing appropriate disclosure quality index (DQI) and applying relevant statistical analysis. Based on conducted comparative analysis, it can be concluded that Slovenian companies have greater level of disclosure quality than Croatian.

annual report ; Disclosure quality index ; transparency ; multi-criteria ranking ; binary logistic regression

SOR '13 proceedings / The 12th International Symposium on Operational Research in Slovenia, Dolenjske Toplice, Slovenia, September 25-27, 2013 ;