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Management Disclosure Practices for Disaggregated (Financial) Information in Slovenian Unlisted Companies
The focus of the present study is the management practice of disclosing disaggregated (financial) information in a company's annual report. The disclosure of disaggregated information is a management strategic policy decision because of the proprietary nature of disaggregated information. In this study, a sample of 232 Slovenian unlisted companies have been examined with regard to management disclosure practices. 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.
Managing Risk and Decision Making in Times of Economic Distress
Managing Risk and Decision Making in Times of Economic Distress adds much needed scholarly analysis of the fledgling decision/control approach, arguing the merits of its empirical content to shed light on the structure of capital contracts and rationale for diversity of objectives.
Insurance and Risk Management for Disruptions in Social, Economic and Environmental Systems
Insurance and Risk Management for Disruptions in Social, Economic and Environmental Systems is a collection of 13 chapters and studies about Insurance and Risk management in response to disruptions caused by social, economic, and environmental challenges to try and stabilize the economy in an effort to ensure sustainability.
Identification of Auditor's Report Qualifications
An auditor's report qualifies a company's financial statements if the management's representation of the company's financial affairs is not in accordance with nationally generally accepted accounting pronouncements. The present research studies the qualification of auditors' reports in relation to the circumstances in the company's economic situation that lead to the qualification. Qualifications have been analysed on a sample of 293 large Slovenian companies. The results reveal that companies with qualified auditors' reports have high indebtedness, low liquidity, low efficiency and poor profitability in comparison with companies with unqualified auditors' reports. From a statistical viewpoint, a logistic model can distinguish between companies that received a qualified auditor's report and companies that received an unqualified auditor's report on a sample of Slovenian large companies.
