Nonfinancial Information in Small- and Medium-Sized Companies’ Annual Reports: Evidence from the Czech Republic

Marcela Žárová ()
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Marcela Žárová: University of Economics, Prague

A chapter in Global Versus Local Perspectives on Finance and Accounting, 2019, pp 289-295 from Springer

Abstract: Abstract The paper examines disclosure of nonfinancial information in the annual reports of selected small- and medium-sized undertakings in the Czech Republic. The research was based on the sample of manually collected data about Czech small- and medium-sized undertakings from Commercial Register. The research questions were tested on three groups of undertakings: Medium-sized audited undertaking, small-sized audited undertakings, and small-sized unaudited undertakings. The research brings interesting conclusion that from the sample of undertakings, the majority of medium-sized selected undertakings those are audited, didn’t disclose nonfinancial information, while unaudited small companies, that have no obligation to disclose even financial information, disclose nonfinancial information voluntarily.

Keywords: Disclosure of nonfinancial information; Czech small-sized undertakings; Czech medium-sized undertakings (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-030-11851-8_27

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DOI: 10.1007/978-3-030-11851-8_27

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