Analysis of annual report disclosure quality for listed companies in transition countries

Snježana Pivac · Tina Vuko · Marko Čular

64 citations0/0 files storedEconomic Research-Ekonomska Istraživanja

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Auditing, Earnings Management, Governance Corporate Social Responsibility Reporting Financial Reporting and XBRL

Abstract

High quality annual reports can contribute significantly to a company’s success. The main aim of this article is to analyse and compare the level of annual report disclosure quality for listed companies in selected European transition countries (Croatia, Montenegro, Romania, Serbia and Slovenia) using a constructed disclosure quality index (DQI). Obtained results suggest that Slovenian companies have the greatest level of disclosure quality and that there are significant differences in disclosure quality of annual reports between the observed countries. These findings could be of interest to potential investors, management and other users of corporate disclosure, namely regulators in the process of financial reporting quality improvement.

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References

2008Annual report readability, current earnings, and earnings persistence 1985Note—A Preference Ranking Organisation Method 2001Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature 2004A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes 2009The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis 1995Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong 2006Risk reporting: A study of risk disclosures in the annual reports of UK companies 1971An Empirical Analysis of the Quality of Corporate Financial Disclosure.

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