Izvorni znanstveni članak
https://doi.org/10.1080/1331677X.2017.1311231
Analysis of annual report disclosure quality for listed companies in transition countries
Snjezana Pivac
orcid.org/0000-0001-6646-3524
Tina Vuko
Marko Cular
Sažetak
High quality annual reports can contribute significantly to a company’s
success. The main aim of this article is to analyse and compare the level
of annual report disclosure quality for listed companies in selected
European transition countries (Croatia, Montenegro, Romania, Serbia
and Slovenia) using a constructed disclosure quality index (DQI).
Obtained results suggest that Slovenian companies have the greatest
level of disclosure quality and that there are significant differences in
disclosure quality of annual reports between the observed countries.
These findings could be of interest to potential investors, management
and other users of corporate disclosure, namely regulators in the
process of financial reporting quality improvement.
Ključne riječi
Annual report; disclosure quality index; transition countries; multi-criteria ranking
Hrčak ID:
182558
URI
Datum izdavanja:
1.12.2017.
Posjeta: 3.209 *