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Nonfinancial Information in Small- and Medium-Sized Companies’ Annual Reports: Evidence from the Czech Republic

In: Global Versus Local Perspectives on Finance and Accounting

Author

Listed:
  • Marcela Žárová

    (University of Economics, Prague)

Abstract

The paper examines disclosure of nonfinancial information in the annual reports of selected small- and medium-sized undertakings in the Czech Republic. The research was based on the sample of manually collected data about Czech small- and medium-sized undertakings from Commercial Register. The research questions were tested on three groups of undertakings: Medium-sized audited undertaking, small-sized audited undertakings, and small-sized unaudited undertakings. The research brings interesting conclusion that from the sample of undertakings, the majority of medium-sized selected undertakings those are audited, didn’t disclose nonfinancial information, while unaudited small companies, that have no obligation to disclose even financial information, disclose nonfinancial information voluntarily.

Suggested Citation

  • Marcela Žárová, 2019. "Nonfinancial Information in Small- and Medium-Sized Companies’ Annual Reports: Evidence from the Czech Republic," Springer Proceedings in Business and Economics, in: David Procházka (ed.), Global Versus Local Perspectives on Finance and Accounting, pages 289-295, Springer.
    • Handle: RePEc:spr:prbchp:978-3-030-11851-8_27
    DOI: 10.1007/978-3-030-11851-8_27
    as

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