Obseg razkritij v letnih poročilih bank

magistrsko delo

Nina Falež (Author), Iztok Kolar (Mentor)

Abstract

Banke so edinstvene institucije, katerih delovanje je regulirano s številnimi zakonskimi in strokovnimi podlagami. Tudi njihova letna poročila niso povsem enaka letnim poročilom drugih podjetij. Ena izmed pomembnejših razlik je, da za banke veljajo posebna pravila glede razkritij. Čeprav obstajajo akti, ki opredeljujejo zahteve glede razkritij, pa nekatere banke še vedno razkrivajo več kot druge. V magistrski nalogi želimo ugotoviti, kateri dejavniki vplivajo na obseg razkritij v letnih poročilih bank. Raziskava, ki smo jo izvedli, kaže, da obstaja povezava med obsegom razkritij v letnih poročilih bank in starostjo banke ter deležem države v lastništvu. Po našem mnenju dobljeni rezultati odražajo predvsem to, kako je pri nas zastavljena zakonodaja glede razkritij. Delovanje bank je pod drobnogledom javnosti. Izpostavljene so različnim pregledom, ocenjujejo se njihova pretekla in sedanja ravnanja. Težnje po transparentnem poslovanju še nikoli niso bile tako močne. Razkritja v letnih poročilih so eden izmed načinov povečevanja transparentnosti.

Keywords

banke;bančno poslovanje;poročila;letna poročila;razkritje;

Data

Language:	Slovenian
Year of publishing:	2015
Typology:	2.09 - Master's Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[N. Falež]
UDC:	657.37:336.71
COBISS:	11944988
Views:	1029
Downloads:	435
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	ǂThe ǂextent of disclosure in annual reports of banks
Secondary abstract:	Banks are unique institutions. Their activities are regulated by a number of legal and professional acts. Their annual reports are not exactly the same as the annual reports of other companies. One of the biggest differences is that banks have to consider special rules about disclosures. There are acts that define disclosure requirements but still some banks reveal more than others. The aim of this study is to investigate which factors influence the extent of disclosure in the annual reports of banks. The survey which was conducted shows that there is a correlation between the extent of disclosures in the annual reports of banks and bank age, and the share of government in the ownership. In our opinion, results reflect our law regulations about disclosures. Banks are under public scrutiny. They are exposed to various reviews. Their past and present actions are judged all the time. Aspirations for a transparent business have never been so powerful. Disclosures in annual reports are one of the ways to increase transparency.
Secondary keywords:	bank;annual report;disclosures in annual reports;
URN:	URN:SI:UM:
Type (COBISS):	Master's thesis/paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	68 str., 10 str. pril.
ID:	8701010