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Management disclosure practices for disaggregated (financial) information in Slovenian unlisted companies

Daniel Zdolsek and Iztok Kolar

Journal of East European Management Studies, 2013, vol. 18, issue 2, 232-263

Abstract: The focus of the present study is the management practice of disclosing disaggregated (financial) information in a company’s annual report. In this study, a sample of 232 Slovenian unlisted companies has been examined. The results show that less than a quarter of the companies disclose disaggregated information. Moreover, the multiple regression analysis reveals that the scope of the disclosed disaggregated information is not influenced by the company’s size, financial leverage, profitability or growth, but that only a company’s membership in the construction industry sector is a relevant determinant. Furthermore, additional analysis reveals that the companies’ proprietary information does not influence the management practices regarding which disaggregated information to disclose.

Keywords: disaggregated (financial) information disclosures; management’s choice of disclosure policy; management behavior; strategic management; Slovenia (search for similar items in EconPapers)
JEL-codes: J23 J24 F23 L22 L26 M14 P30 P31 (search for similar items in EconPapers)
Date: 2013
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