| Title |
Baltijos šalių listinguojamų bendrovių nefinansinės informacijos srauto metinėse veiklos ataskaitose įvertinimas ir sąsajos su finansiniais rodikliais / |
| Translation of Title |
Assessment of the flow of the Baltic listed companies non-financial information in annual business reports and relationships with financial indicators. |
| Authors |
Tvarijonas, Povilas ; Ringaila, Tadas |
| Full Text |
|
| Pages |
140 |
| Keywords [eng] |
non-financial information ; flow ; indicators |
| Abstract [eng] |
Over the past few years, well-known companies like WorldCom, Enron, Anderson, Computer Associates, Xerox and other unethical behavior to the public and shareholders reduced investor confidence. Only one-sided and not always correct disclosure of financial information caused a need of non-financial information. Moreover, in a knowledge and innovation driven era, today’s companies heavily depend on the intangible assets in the value creation process. Transition from the tangible to the intangible assets of the value creation process increases the gap between the enterprise market and book value. It is worth noting that up to 80 percent of the company's market value may not necessarily be disclosed in the financial statements. |
| Dissertation Institution |
Kauno technologijos universitetas. |
| Type |
Master thesis |
| Language |
Lithuanian |
| Publication date |
2016 |
