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Title:OBSEG RAZKRITIJ V LETNIH POROČILIH BANK
Authors:ID Falež, Nina (Author)
ID Kolar, Iztok (Mentor) More about this mentor... New window
Files:.pdf MAG_Falez_Nina_2015.pdf (1,14 MB)
MD5: 599AB9D6234F3E50A4FE655FAE7BA2DF
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Banke so edinstvene institucije, katerih delovanje je regulirano s številnimi zakonskimi in strokovnimi podlagami. Tudi njihova letna poročila niso povsem enaka letnim poročilom drugih podjetij. Ena izmed pomembnejših razlik je, da za banke veljajo posebna pravila glede razkritij. Čeprav obstajajo akti, ki opredeljujejo zahteve glede razkritij, pa nekatere banke še vedno razkrivajo več kot druge. V magistrski nalogi želimo ugotoviti, kateri dejavniki vplivajo na obseg razkritij v letnih poročilih bank. Raziskava, ki smo jo izvedli, kaže, da obstaja povezava med obsegom razkritij v letnih poročilih bank in starostjo banke ter deležem države v lastništvu. Po našem mnenju dobljeni rezultati odražajo predvsem to, kako je pri nas zastavljena zakonodaja glede razkritij. Delovanje bank je pod drobnogledom javnosti. Izpostavljene so različnim pregledom, ocenjujejo se njihova pretekla in sedanja ravnanja. Težnje po transparentnem poslovanju še nikoli niso bile tako močne. Razkritja v letnih poročilih so eden izmed načinov povečevanja transparentnosti.
Keywords:banka, letno poročilo, razkritja v letnih poročilih
Place of publishing:Maribor
Publisher:[N. Falež]
Year of publishing:2015
PID:20.500.12556/DKUM-47085 New window
UDC:657.3
COBISS.SI-ID:11944988 New window
NUK URN:URN:SI:UM:DK:0YUJDLUV
Publication date in DKUM:06.03.2015
Views:1924
Downloads:518
Metadata:XML DC-XML DC-RDF
Categories:EPF
:
FALEŽ, Nina, 2015, OBSEG RAZKRITIJ V LETNIH POROČILIH BANK [online]. Master’s thesis. Maribor : N. Falež. [Accessed 13 April 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=47085
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Secondary language

Language:English
Title:THE EXTENT OF DISCLOSURE IN ANNUAL REPORTS OF BANKS
Abstract:Banks are unique institutions. Their activities are regulated by a number of legal and professional acts. Their annual reports are not exactly the same as the annual reports of other companies. One of the biggest differences is that banks have to consider special rules about disclosures. There are acts that define disclosure requirements but still some banks reveal more than others. The aim of this study is to investigate which factors influence the extent of disclosure in the annual reports of banks. The survey which was conducted shows that there is a correlation between the extent of disclosures in the annual reports of banks and bank age, and the share of government in the ownership. In our opinion, results reflect our law regulations about disclosures. Banks are under public scrutiny. They are exposed to various reviews. Their past and present actions are judged all the time. Aspirations for a transparent business have never been so powerful. Disclosures in annual reports are one of the ways to increase transparency.
Keywords:bank, annual report, disclosures in annual reports


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