The Level of Disclosure in Annual Reports of Banks: The Case of Slovenia

Organizacija

Falež Nina¹  Kolar Iztok¹ 

[1] University of Maribor, Faculty of Economics and Business, Razlagova 14, 2000Maribor, Slovenia;

关键词: government ownership;    information disclosures;    ages;    Slovenia;   

DOI  :  10.2478/orga-2018-0021

来源: DOAJ

【 摘 要 】

Background and Purpose: Many studies have explored the disclosures in annual reports of companies. Annual reports of banks differ significantly from annual reports of other business entities, particularly in terms of disclosed items. The aim of this article is to investigate the level of disclosures and which factors influence the level of disclosure in the annual reports of banks in Slovenia.

【 授权许可】

Unknown