Management disclosure practices for disaggregated (financial) information in Slovenian unlisted companies
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.
Volume (Year): 18 (2013)
Issue (Month): 2 ()
|Contact details of provider:|| Web page: http://www.hampp-verlag.de/|
|Order Information:|| Postal: Rainer Hampp Verlag, Journals, Vorderer Lech 35, 86150 Augsburg, Germany. A subscripton is required to access pdf files. Pay per article is available at|
Web: http://www.hampp-verlag.de/Hampp_Recherche_e.htm Email:
When requesting a correction, please mention this item's handle: RePEc:rai:joeems:doi_10.1688/1862-0019_jeems_2013_02_zdolsek. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Rainer Hampp)
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 references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link 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 profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.