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, Marktplatz 5, 86415 Mering, Germany|
Web: http://www.hampp-verlag.de/hampp_e-journals_JEMS.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 references are entirely missing, you can add them using this form.