Non-financial Reporting in Czech Beverage industry

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F04274644%3A_____%2F18%3A%230000409" target="_blank" >RIV/04274644:_____/18:#0000409 - isvavai.cz</a>
Alternative codes found
RIV/25940082:_____/18:N0000014
Result on the web
<a href="https://www.aauni.edu/data/files/sbornik-ifrs-verze2.pdf" target="_blank" >https://www.aauni.edu/data/files/sbornik-ifrs-verze2.pdf</a>
DOI - Digital Object Identifier
—

Result language
angličtina
Original language name
Non-financial Reporting in Czech Beverage industry
Original language description
Abstract: In this study we explore the practices of non-financial reporting in annual reports of representative sample of companies from Czech beverage industry (combination of breweries, distilleries and wine produces). We set up the position of beverage industry in the industrial structure of the Czech Republic and subsequently and we look into used practices of non-financial reporting. Companies in our sample are predominantly SMEs, although some of them are linked with parent companies listed on international stock exchanges or are parts of bigger groupings. Using qualitative methodology we have assessed the narrative statements related to 11 non-financial characteristics of relevant companies and subsequently we have calculated the correlation of strength of non-financial reporting with several absolute indicators and financial ratios. We have found that non-financial reporting is not yet widely used in the Czech Republic in general. However, non-financial reporting is weakly positively associated with the size and age of the company, and it is weakly negatively associated with company´s indebtedness. At the same time, the non-financial reporting measures are independent on profitability indicators - both ROE and ROA.
Czech name
—
Czech description
—

Project
—
Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
6th International Scientific Conference on IFRS - Global Rules and Local Use
ISBN
9788090658578
ISSN
—
e-ISSN
—
Number of pages
9
Pages from-to
210-218
Publisher name
AAUni Prague
Place of publication
Prague
Event location
Praha
Event date
Jan 1, 2018
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000461826900019

Similar results(10)