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

Snjezana Pivac orcid id
Tina Vuko
Marko Cular

Puni tekst: engleski pdf 1.034 Kb

str. 721-731

preuzimanja: 2.575



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

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