20.500.12556/DKUM-79233 Spremembe poročanja v letnih poročilih zavarovalnic Changes in reporting in annual reports of insurance companies Poročanje zavarovalnic se z leti spreminja, kot se spreminjajo zakonske zahteve in zahteve stroke. Ker zavarovalnice spadajo pod svojo vrsto institucij, zanje veljajo drugačna pravila in zakoni glede razkritij. Letna poročila so v osnovi razdeljena na poslovni in računovodski del. Računovodsko poročilo je v večini regulirano z zakonsko podlago ter preverjeno še s strani revizorjev. Poslovno poročilo pa mora vsebovati določena razkritja, preostala so prostovoljna. V magistrski nalogi smo se posvetili prostovoljnim razkritjem. Želeli smo ugotoviti, kaj se je v desetih letih spremenilo, zato smo opazovali leto 2008 in 2018. Prav tako so nas zanimali dejavniki, ki vplivajo na vsebino, obseg in obliko prostovoljnih razkritij v letnih poročilih zavarovalnic. Primerjalna analiza prostovoljnih razkritij v letu 2008 in v letu 2018 kaže na to, da se je poročanje bistveno spremenilo tako po obsegu kot po številu razkritij. Zavarovalnice po našem mnenju sledijo trendom velikih podjetij, ki se z letnimi poročili skušajo približati investitorjem in delničarjem. Statistična analiza kaže, da ima vpliv na obseg in obliko prostovoljnega poročanja le velikost zavarovalnic, medtem ko uspešnost in starost ne vplivata na prostovoljna razkritja. Reporting in insurance companies changes through the years as there are changes in law and profession. Since insurance companies are their own kind of institutions, some of the rules and laws are a bit different for them as are for other firms. Annual reports are basically divided into accounting report and business report. Accounting report is stricly regulated by the law and also verified by auditors, however business reports are not as strict. There are a lot less mandatory disclosures as there can be voluntary disclosures. We focus the study to voluntary disclosures. We paid special attention to changes in ten years, from 2008 to 2018. We are also interested in the factors that affect content, scope and shape of voluntary disclosures in annual reports of slovene insurance companies. Comparative analysis of voluntary discolusures in years 2008 and 2018 shows that reporting has changed a lot. Insurance companies follows the trend of big companies, that informs and approaches investors and shareholders with more and more informations. Statistical analysis shows that only the size of insurance companies has an impact on the scope and form of voluntary reporting, while profit and age do not affect voluntary disclosures. poročanje spremembe prostovoljna razkritja zavarovalnice letna poročila reporting changes voluntary disclosures insurance companies annual reports true true false S. Mohorko Slovenski jezik Angleški jezik Magistrsko delo/naloga 2021-05-31 22:03:47 2021-09-02 13:08:13 2022-08-09 20:19:03 0000-00-00 00:00:00 2021 0 [Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.375.1:368 75018755 MAG_Mohorko_Sara_2021.pdf MAG_Mohorko_Sara_2021.pdf 1 74D468BBEF30B3E0EAC349F7E70F1924 8c7ac531f05304f0ff5dc6f4c77e08fcce01929cdc2920a45663b092aaa03d0f 403208d9-dd6c-11eb-b178-00155d581298 20.500.12556/dkum/cbc4f904-1902-4e1f-a5ea-9864825d9e84 https://dk.um.si/Dokument.php?lang=slv&id=151106 Ekonomsko-poslovna fakulteta 0 0 0