Pregled bibliografske jedinice broj: 648871
Comparative Analysis of Annual Report Disclosure Quality for Slovenian and Croatian Listed Companies
Comparative Analysis of Annual Report Disclosure Quality for Slovenian and Croatian Listed Companies // The 12th International Symposium on Operational Research in Slovenia (SOR '13) : proceedings / Zadnik Stirn, Lidija ; Žerovnik, Janez ; Povh, Janez ; Drobne, Samo ; Lisec, Anka (ur.).
Ljubljana: Slovensko društvo informatika, 2013. str. 305-310 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 648871 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Comparative Analysis of Annual Report Disclosure Quality for Slovenian and Croatian Listed Companies
Autori
Pivac, Snježana ; Vuko, Tina ; Čular, Marko
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
The 12th International Symposium on Operational Research in Slovenia (SOR '13) : proceedings
/ Zadnik Stirn, Lidija ; Žerovnik, Janez ; Povh, Janez ; Drobne, Samo ; Lisec, Anka - Ljubljana : Slovensko društvo informatika, 2013, 305-310
ISBN
978-961-6165-40-2
Skup
International Symposium on Operational Research in Slovenia (12 ; 2013)
Mjesto i datum
Dolenjske Toplice, Slovenija, 25.09.2013. - 27.09.2013
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
annual report ; Disclosure quality index ; transparency ; multi-criteria ranking ; binary logistic regression
Sažetak
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.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
Napomena
SOR '13 proceedings / The 12th International Symposium on Operational Research in Slovenia, Dolenjske Toplice, Slovenia, September 25-27, 2013 ;
POVEZANOST RADA
Projekti:
055-0000000-1435 - Matematički modeli u analizi razvoja hrvatskog financijskog tržišta (Aljinović, Zdravka, MZOS ) ( CroRIS)
Ustanove:
Ekonomski fakultet, Split
