IDEAS home Printed from https://ideas.repec.org/a/prg/jnlcfu/v2018y2018i4id523p71-83.html
   My bibliography  Save this article

Do Czech small and medium-sized companies disclose non-financial information?
[Zveřejňují střední a malé podniky v ČR nefinanční informace?]

Author

Listed:
  • Marcela Zárybnická Žárová

Abstract

The aim of this paper is to identify whether small and medium-sized companies in the Czech Republic disclose non-financial information even though non-financial information disclosure is not obligatory. To answer on research question meant to determine non-financial information in the article as a first step. As a next step of research, manually collected data from annual reports and explanatory notes to financial statements for selected Czech small and medium-sized companies in Commercial Register were established as the databases for small and medium-sized companies doesn't exist in the CR. Content analysis for 650 companies was used to select 75 small and medium-sized companies according to conditions of research. There were determined three key research questions for companies in research sample: disclosure of non-financial information in sample of medium-sized companies, in sample of small audited companies and sample of small non-audited ones. As it also seems that there is a tendency in group of small-sized companies, that small audited companies disclose non-financial information more often than small non-audited companies, as an integral part of research was to proof this tendency at least. However, the statistical significance of these results is questionable.

Suggested Citation

  • Marcela Zárybnická Žárová, 2018. "Do Czech small and medium-sized companies disclose non-financial information? [Zveřejňují střední a malé podniky v ČR nefinanční informace?]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2018(4), pages 71-83.
    • Handle: RePEc:prg:jnlcfu:v:2018:y:2018:i:4:id:523:p:71-83
    DOI: 10.18267/j.cfuc.523
    as

    Download full text from publisher

    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.523.html
    Download Restriction: free of charge
    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.523.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.18267/j.cfuc.523?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Petr Petera & Jaroslav Wagner, 2017. "Human resources disclosure among companies in Czechia," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 13(4), pages 743-761, October.
    2. Petr Petera & Jaroslav Wagner & Kateřina Knorová, 2016. "Perception and Interpretation of Sustainability Among the Largest Corporations Established in the Czech Republic," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 64(3), pages 1053-1065.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Thomas A. Tsalis & Maria Terzaki & Dimitrios Koulouriotis & Konstantinos P. Tsagarakis & Ioannis E. Nikolaou, 2023. "The nexus of United Nations' 2030 Agenda and corporate sustainability reports," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(2), pages 784-796, April.
    2. Albertina Paula Monteiro & Beatriz Aibar-Guzmán & María Garrido-Ruso & Cristina Aibar-Guzmán, 2021. "Employee-Related Disclosure: A Bibliometric Review," Sustainability, MDPI, vol. 13(10), pages 1-38, May.
    3. Fatma Bulut Sürdü & Arzu Özsözgün Çalışkan & Emel Esen, 2020. "Human Resource Disclosures in Corporate Annual Reports of Insurance Companies: A Case of Developing Country," Sustainability, MDPI, vol. 12(8), pages 1-20, April.

    More about this item

    Keywords

    Non-financial information; Small and medium-sized companies; Disclosure of non-financial information; Nefinanční informace; Malé a střední podniky; Zveřejnění nefinančních informací;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prg:jnlcfu:v:2018:y:2018:i:4:id:523:p:71-83. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stanislav Vojir (email available below). General contact details of provider: https://edirc.repec.org/data/uevsecz.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.