Povezave med močjo vrhovnega poslovodstva podjetja in berljivostjo letnih poročil

diplomsko delo

Katarina Kos (Author), Iztok Kolar (Mentor)

Abstract

Vrhovno poslovodstvo v podjetju predstavlja vir odločitev, ključnih za poslovanje podjetja. Podjetja po končanem poslovnem letu predstavijo svoje poslovanje v letnem poročilu. Moč vrhovnega poslovodstva se meri s CPS – to je kazalnik, ki prikazuje, kolikšen del prejemkov od petih najvišje uvrščenih vodstvenih zaposlenih, je prejemek izvršnega direktorja. Berljivost dokumentov pa se meri z indeksom Bog. Le-tega smo za letna poročila dobili s pomočjo uporabe programske opreme StyleWriter. V diplomski nalogi smo se odločiti preveriti, če obstaja povezava med močjo vrhovnega poslovodstva in berljivostjo letnih poročil. Naloga je sestavljena iz teoretičnega in empiričnega dela – raziskave, opravljene za 15 podjetij. Raziskavo smo opravili s pomočjo Pearsonovega koeficienta korelacije za določanje povezanosti med spremenljivkama, za odvisnost med spremenljivkama pa smo uporabili linearno regresijsko analizo. Pearsonov koeficient povezanosti je z vrednostjo + 0,102 pokazal neznatno povezanost med močjo vrhovnega poslovodstva in berljivostjo letnih poročil. Linearna regresijska analiza pa nam je omogočila, da smo preverili odvisnost med močjo vrhovnega poslovodstva in berljivostjo letnih poročil. Tovrstna analiza je omogočila dokončno opuščanje naše hipoteze, saj so bili rezultati o odvisnosti med spremenljivkama skoraj ničelni, kar nakazuje, da med spremenljivkama za opazovana podjetja ni povezanosti (ali odvisnosti).V diplomski nalogi smo se odločiti preveriti, če obstaja povezava med močjo vrhovnega poslovodstva in berljivostjo letnih poročil. Naloga je sestavljena iz teoretičnega in empiričnega dela – raziskave, opravljene za 15 podjetij. Raziskavo smo opravili s pomočjo Pearsonovega koeficienta korelacije za določanje povezanosti med spremenljivkama, za odvisnost med spremenljivkama pa smo uporabili linearno regresijsko analizo. Pearsonov koeficient povezanosti je z vrednostjo + 0,102 pokazal neznatno povezanost med močjo vrhovnega poslovodstva in berljivostjo letnih poročil. Linearna regresijska analiza pa nam je omogočila, da smo preverili odvisnost med močjo vrhovnega poslovodstva in berljivostjo letnih poročil. Tovrstva analiza je omogočila dokončno opuščanje naše hipoteze, saj so bili rezultati o odvisnosti med spremenljivkama skoraj ničelni, kar nakazuje, da med spremenljivkama za opazovana podjetja ni povezanosti (ali odvisnosti).

Keywords

poslovodstvo;izvršni direktor;letna poročila;berljivost;

Data

Language:	Slovenian
Year of publishing:	2023
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	K. Kos
UDC:	657.3:005
COBISS:	167559427
Views:	20
Downloads:	3
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Ceo power and annual report reading difficulty
Secondary abstract:	A company's top management is the source of decisions that are crucial to the company's business. After the end of the financial year, companies present their performance in their annual report. The power of CEO is measured by CPS – an indicator that shows how much of the remuneration of the five senior executives is CEO's. The readability of documents is measured by Bog Index. The Bog Index was obtained for the annual reports using StyleWrtiter software. In this thesis, we set out to test whether there is a correlation between the power of CEO's and the readability of annual reports. The assignment consists of a theoretical and an empirical part – research made of 15 companies. The Pearson correlation coefficient was used to determine the correlation between the two variables, and linear regression analysis was used to determine the dependence between the two variables. The Pearson correlation coefficient of + 0,102 showed a non-significant correlation between CEO power and annual report readability. Linear regression analysis allowed us to test the relationship between the CEO power and readability of annual report. This type of analysis allowed us to reject our hypothesis, as the results on the dependance between the variables were almost null, indication that there is no correlation (or dependence) between the two variables for the observed companies.In this thesis, we set out to test whether there is a correlation between the power of CEO's and the readability of annual reports. The assignment consists of a theoretical and an empirical part – research made of 15 companies. The Pearson correlation coefficient was used to determine the correlation between the two variables, and linear regression analysis was used to determine the dependence between the two variables. The Pearson correlation coefficient of + 0,102 showed a non-significant correlation between CEO power and annual report readability. Linear regression analysis allowed us to test the relationship between the CEO power and readability of annual report. This type of analysis allowed us to reject our hypothesis, as the results on the dependance between the variables were almost null, indication that there is no correlation (or dependence) between the two variables for the observed companies.
Secondary keywords:	CEO;CEO power;annual report;readability.;
Type (COBISS):	Bachelor thesis/paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	II, 41 str.
ID:	19801315