Please use this identifier to cite or link to this item:https://hdl.handle.net/20.500.12259/1266
Type of publication: research article
Type of publication (PDB): Straipsnis kitose duomenų bazėse / Article in other databases (S4)
Field of Science: Vadyba / Management (S003)
Author(s): Legenzova, Renata;Kancerevičiūtė, Inga
Title: Formos charakteristikos elementų naudojimo Baltijos šalių įmonių atskleidžiamoje finansinėje informacijoje tyrimas
Other Title: Usage of form characteristic’s elements in financial information disclosure by the Baltic States companies: an assessment
Is part of: Taikomoji ekonomika: sisteminiai tyrimai = Applied economics: systematic research. Kaunas : Vytauto Didžiojo universitetas, T. 6, nr. 1 (2012)
Extent: p. 99-114
Date: 2012
Keywords: Informacijos atskleidimas;Finansinė informacija;Informacijos kiekybinės charakteristikos;Formos charakteristika;Disclosure;Financial information;Quantitative characteristics of information;Form characteristic
Abstract: Straipsnyje pateikiami Baltijos šalių įmonių atskleidžiamos finansinės informacijos formos charakteristikos elementų naudojimo tyrimo rezultatai. Formos charakteristika apibrėžia, kokia forma – grafiku, lentele, tekstu, nuotrauka ir paveikslu – yra perteikiama įmonės atskleidžiama informacija
Form characteristic is one of the quantitative characteristics of publicly disclosed financial information and describes the means by which information is disclosed. The main elements of form characteristics are graphs, tables, text, and pictures. Analysis of scientific literature reveals that companies use some or all of the form characteristic’s elements in their information disclosure to enhance qualitative characteristics of the disclosure, that is to make information more understandable, comparable and even reliable. On the other hand, usage of the form characteristic’s elements in practice creates possibilities for misstatements and frauds in information disclosure. Form characteristic, its elements, and their usage in disclosure practices are frequently analysed in scientific literature. However, in the Baltic States corporate financial and non financial information disclosure receives little attention. Analysis of scientific literature has not reveal any papers related to the usage of form characteristics in financial information disclosed by the Baltic States companies. To evaluate the usage of form characteristic’s elements in financial disclosure of the Baltic States companies the research of total of 80 companies and their 305 annual reports has been conducted. The research has been divided into two parts. At first, the extent of usage of form characteristic’s elements by the companies has been evaluated and differences by the Baltic States companies have been assessed. In the second part of the research correlation between the extent of usage of the form characteristic’s elements and financial results of the companies has been tested. The research results show that almost all Baltic States companies use form characteristic elements to disclose their financial information. In total 4414 cases of the usage have been documented. [...]
Internet: https://www.vdu.lt/cris/bitstream/20.500.12259/1266/1/ISSN1822-7996_2012_V_6.N_1.PG_99-114.pdf
https://hdl.handle.net/20.500.12259/1266
Affiliation(s): Finansų katedra
UAB „MARS Lietuva“
Vytauto Didžiojo universitetas
Appears in Collections:Taikomoji ekonomika: sisteminiai tyrimai / Applied Economics: Systematic Research 2012, nr. 6(1)
Universiteto mokslo publikacijos / University Research Publications

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