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The Level of Disclosure in Annual Reports of Banks: The Case of Slovenia

Author

Listed:
  • Kolar Iztok
  • Falež Nina

    (University of Maribor, Faculty of Economics and Business, Razlagova 14, 2000Maribor, Slovenia)

Abstract

Background and Purpose: Many studies have explored the disclosures in annual reports of companies. Annual reports of banks differ significantly from annual reports of other business entities, particularly in terms of disclosed items. The aim of this article is to investigate the level of disclosures and which factors influence the level of disclosure in the annual reports of banks in Slovenia.

Suggested Citation

  • Kolar Iztok & Falež Nina, 2018. "The Level of Disclosure in Annual Reports of Banks: The Case of Slovenia," Organizacija, Sciendo, vol. 51(4), pages 311-325, December.
  • Handle: RePEc:vrs:organi:v:51:y:2018:i:4:p:311-325:n:3
    DOI: 10.2478/orga-2018-0021
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