Vpliv finančne krize na poročanje o tveganjih v letnih poročilih velikih slovenskih nefinančnih podjetij

Dajčman, Vesna

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Title:	Vpliv finančne krize na poročanje o tveganjih v letnih poročilih velikih slovenskih nefinančnih podjetij
Authors:	ID Dajčman, Vesna (Author) ID Korošec, Bojana (Mentor) More about this mentor...
Files:	MAG_Dajcman_Vesna_2016.pdf (2,27 MB) MD5: 67A09D14304985CB3005FC5286260096
Language:	Slovenian
Work type:	Master's thesis
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Finančna kriza je vplivala na gospodarstvo v vseh pogledih. Z raziskavo se osredotočamo na vpliv finančne krize na poročanje o tveganjih v letnih poročilih velikih slovenskih nefinančnih družb, ki kotirajo na borzi. Za slednje je namreč po zakonodaji obvezno poročanje o tveganjih v letnih poročilih. V okviru teoretičnega dela raziskave smo opredelili tveganja, sistem njihovega obvladovanja, pomen poročanja o tveganjih v letnih poročilih in institucionalne okvire poročanja o tveganjih v letnih poročilih ter predstavili metodo analize vsebine, ki je bila uporabljena v podobnih raziskavah, in oblikovali pregled tujih in domačih raziskav, opravljenih na področju poročanja o tveganjih v letnih poročilih. V okviru empiričnega dela raziskave smo na primeru 30 velikih slovenskih nefinančnih družb proučili vpliv finančne krize na poročanje o tveganjih v letnih poročilih. Primerjali smo letna poročila za obdobje 2005-2006 (pred krizo) in obdobje 2011-2012 (po krizi). Skupno smo pregledali 120 letnih poročil, ki smo jih pregledali v celoti, saj družbe poročajo o tveganjih tako v uvodnem, kot poslovnem in računovodskem poročilu. Pri zajemanju podatkov iz letnih poročil smo uporabili metodo analize vsebine, v okviru katere smo uporabili različne metode (štetje besed, štetje stavkov, metoda ključnih besed, indeks za merjenje kakovosti razkritij o tveganjih). Pridobljene podatke iz letnih poročil smo obdelali z ustreznimi statističnimi metodami. Ugotovitve lahko zaokrožimo v spoznanje, da rezultati naše raziskave kažejo na boljšo razvitost poročanja o tveganjih v letnih poročilih velikih slovenskih nefinančnih družb po finančni krizi.
Keywords:	poročanje o tveganjih, razkritja o tveganjih, finančna kriza, nefinančne družbe, analiza vsebine
Place of publishing:	Maribor
Publisher:	[V. Dajčman]
Year of publishing:	2016
PID:	20.500.12556/DKUM-58924
UDC:	657.3
COBISS.SI-ID:	12446748
NUK URN:	URN:SI:UM:DK:AQ2YDV2L
Publication date in DKUM:	22.08.2016
Views:	1852
Downloads:	179
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	The Impact of the Financial Crisis on Risk Reporting in Annual Reports of Large Slovenian Non-Financial Companies
Abstract:	The financial crisis has affected the economy in every way. The focus of our research is on the impact of the financial crisis on risk reporting in annual reports of large Slovene non-financial stock listed companies that are obligated to report on their risks in annual reports. In the theoretical part of the research we defined risks, the risk management system, the meaning of risk reporting in annual reports and the institutional frameworks of disclosing risks in annual reports, we also presented the content analysis approach, which was used in similar studies, and formed a review of foreign and domestic researches about risk reporting in annual reports. In the empirical part of the research we examined the impact of the financial crisis on risk reporting in annual reports in the cases of 30 Slovenian large, non-financial public companies. We compared the annual reports for the period 2005-2006 (before the crisis) and 2011-2012 (after the crisis). Altogether we reviewed 120 annual reports, which were reviewed entirely, because companies report on risks in the introduction, business and financial parts of the annual report. When capturing data from annual reports, we used the method of content analysis, in which we used a variety of methods (counting words, counting sentences, keywords method, and risk disclosure index). The data obtained from the annual reports was processed by using appropriate statistical methods. We can conclude that the results of our research show a better developed risk reporting in annual reports of large Slovenian non-financial companies after the financial crisis.
Keywords:	risk reporting, risk disclosure, financial crisis, nonfinancial firms, content analysis

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