Title Rizikos veiksnių atskleidimo tyrimas viešojo intereso bendrovių finansinių ataskaitų metiniuose pranešimuose /
Translation of Title Study of the disclosure of risk factors in the annual reports of financial statements of public interest companies.
Authors Našlėnė, Smiltė
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Pages 91
Keywords [eng] annual report ; disclosure ; content analysis
Abstract [eng] As the demand to obtain more information about organisation's financial and non-financial information increases, companies must disclosure more information in order to maintain a high level of reputation and credibility. One of the most relevant areas of information is a risk disclosure, which is most often disclosed in the annual reports of organisations. When disclosing the information about the risks, organisations havo to evaluate the amount and type of information to provide in order not to harm their organisation and satisfy the needs of interested parties. The most relevant areas of risk information are: economical, environmental, organisational management and self-assessment risk factors. The object of the study: investigate the determinants of risk disclosure by public interest companies. The purpose of the study: to determine the influence of selected factors of disclosed risk information in public interest companies. The tasks of the study: 1. to theoretically examine the concept of corporate disclosure risk and its main aspect; 2. to investigate the main models of risk disclosure and propose a conceptual model for the study; 3. to perform the analysis of risk information disclosure in Lithuanian and Swedish public interest companies, applying the content analysis method; 4. to determine the influence of the period of existence of the organisation and the influence of the sector on disclosure of risk information in Lithuanian and Swedish public interest companies. Results: the study revealed how widely public interest organisations present risk-related information in their annual reports. Organisations are less likely to disclose information related to organizational management risks Lithuanian and Swedish public interest companies in the food sector disclose rist-related information in the mostdetailed way in their annual reports. It was discovered that Swedish public interest organisations were ahead of Lithuania in all analyzed factors of risk disclosure and disclosure of all factors increased from 2013-2014 until 2020-2021.
Dissertation Institution Kauno technologijos universitetas.
Type Master thesis
Language Lithuanian
Publication date 2023