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Management disclosure practices for disaggregated (financial) information in Slovenian unlisted companies


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  • Zdolsek, Daniel
  • Kolar, Iztok
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    The focus of the present study is the management practice of disclosing disaggregated (financial) information in a company’s annual report. In this study, a sample of 232 Slovenian unlisted companies has been examined. The results show that less than a quarter of the companies disclose disaggregated information. Moreover, the multiple regression analysis reveals that the scope of the disclosed disaggregated information is not influenced by the company’s size, financial leverage, profitability or growth, but that only a company’s membership in the construction industry sector is a relevant determinant. Furthermore, additional analysis reveals that the companies’ proprietary information does not influence the management practices regarding which disaggregated information to disclose.

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    Bibliographic Info

    Article provided by Rainer Hampp Verlag in its journal Journal for East European Management Studies.

    Volume (Year): 18 (2013)
    Issue (Month): 2 ()
    Pages: 232-263

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    Handle: RePEc:rai:joeems:doi_10.1688/1862-0019_jeems_2013_02_zdolsek

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    Postal: Rainer Hampp Verlag, Journals, Marktplatz 5, 86415 Mering, Germany

    Related research

    Keywords: disaggregated (financial) information disclosures; management’s choice of disclosure policy; management behavior; strategic management; Slovenia;

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