Naslov
Analysis of annual report disclosure quality for listed companies in transition countries

Autori
Pivac, Snježana ; Vuko, Tina ; Čular, Marko

Izvornik
Ekonomska istraživanja (1331-677X) 30 (2017), 1; 721-731

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
Annual report ; Disclosure quality index ; Transition countries ; Multi-criteria ranking

Sažetak
High-quality annual reports and their good presentation to the users can contribute significantly to the company's success. The main aim of this paper is to analyze disclosure quality of annual reports for listed companies in selected European transition countries (Croatia, Montenegro, Romania, Serbia and Slovenia) using constructed disclosure quality index (DQI) and applying relevant statistical analysis. Obtained results suggest that there are significant differences in disclosure quality of annual reports between observed countries and Slovenian companies have the greatest level of disclosure quality. These findings could be of interest to all potential investors and to management and regulators in the process of financial reporting quality improvement.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA