Analiza razkritij tveganj v letnih poročilih izbranih gospodarskih družb

magistrsko delo

Kristina Kušar (Author), Vita Jagrič (Mentor)

Abstract

V magistrskem delu smo analizirali razkritja tveganj v letnih poročilih slovenskih gospodarskih družb. Cilj letnih poročil je interesnim skupinam predstaviti poslovanje podjetja in jim na podlagi ponujenih informacij omogočiti čim lažje odločanje. Na vzorcu 30 podjetij smo raziskali, kakšna je povezava med obsegom razkritij in lastnostmi določenega podjetja. Preverjali smo vpliv velikosti podjetja, finančnega vzvoda, revizijskega podjetja, ter vrste dejavnosti na obseg razkritij. Rezultati raziskave kažejo na to, da obstaja pozitivna povezava med velikostjo podjetja in obsegom razkritij, medtem ko finančni vzvod ter revizijsko podjetje nimata posebnega vpliva. Iz vsebinske analize, v kateri analiziramo informacijo glede na naravo, čas in tip, izhaja, da se večina razkritij tveganj navezuje na sedanji čas, informacije so po vsebini nevtralne ter opisne narave.

Keywords

letne poročila;tveganje;finančno tveganje;nefinančno tveganje;gospodarske družbe;

Data

Language:	Slovenian
Year of publishing:	2020
Typology:	2.09 - Master's Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[K. Kušar]
UDC:	657.375.1
COBISS:	26248707
Views:	604
Downloads:	107
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	ǂThe ǂanalysis of risk disclosures in the annual reports of nonfinancial companies
Secondary abstract:	The master thesis explores Corporate Risk Disclosures in the annual reports of Slovenian non-financial companies. Corporate risk information has an important role in the decision-making process. We have explored the main risks disclosed and analyzed the firm characteristics that are linked to the provision of corporate risk information. We used content analysis on the sample of 30 companies. The results indicate that firm characteristic and corporate size is positively related to risk disclosure. On the contrary leverage and audit by the Big 4 audit firms are not significant drivers on disclosures. The content analysis of risk disclosure statements provided in annual reports revealed that most disclosures are neutral, related to the present, and of a qualitative nature.
Secondary keywords:	risk disclosure;annual reports;financial risk disclosures;nonfinancial companies;firm-specific characteristics;Slovenia.;
Type (COBISS):	Master's thesis/paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	II, 78 str.
ID:	11836395