Non-financial information and their reporting—evidence of small and medium-sized enterprises and large corporations on the Czech capital market

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F20%3A00115902" target="_blank" >RIV/00216224:14560/20:00115902 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.aimspress.com/article/10.3934/NAR.2020012" target="_blank" >https://www.aimspress.com/article/10.3934/NAR.2020012</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.3934/NAR.2020012" target="_blank" >10.3934/NAR.2020012</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Non-financial information and their reporting—evidence of small and medium-sized enterprises and large corporations on the Czech capital market

Popis výsledku v původním jazyce

This article analyzes the impact of mandatory disclosure of non-financial information in the financial statements of business corporations. The research method is regression and correlation analysis and statistical testing of hypotheses. The sample for empirical research is compiled from the accounting statements of all corporations traded on the Czech capital market in the period from 2013 to 2018 and contain 264 reports. The results of the research confirmed the growing trend of publishing non-financial information and at the same time a significant share of large corporations compared to small and medium-sized enterprises (SMEs). The positive result of the research testifies about the following of global trends in the reporting of non-financial information by corporations on the Czech capital market, but despite the efforts of regulators, significant differences in the quantity and quality of reports were confirmed.

Název v anglickém jazyce

Non-financial information and their reporting—evidence of small and medium-sized enterprises and large corporations on the Czech capital market

Popis výsledku anglicky

This article analyzes the impact of mandatory disclosure of non-financial information in the financial statements of business corporations. The research method is regression and correlation analysis and statistical testing of hypotheses. The sample for empirical research is compiled from the accounting statements of all corporations traded on the Czech capital market in the period from 2013 to 2018 and contain 264 reports. The results of the research confirmed the growing trend of publishing non-financial information and at the same time a significant share of large corporations compared to small and medium-sized enterprises (SMEs). The positive result of the research testifies about the following of global trends in the reporting of non-financial information by corporations on the Czech capital market, but despite the efforts of regulators, significant differences in the quantity and quality of reports were confirmed.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2020

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

National Accounting Review

ISSN

2689-3010

e-ISSN

2689-3010

Svazek periodika

2

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

US - Spojené státy americké

Počet stran výsledku

13

Strana od-do

204-216

Kód UT WoS článku

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EID výsledku v databázi Scopus

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