@article{2013:zdolsek:management,
title = {Management disclosure practices for disaggregated (financial) information in Slovenian unlisted companies},
year = {2013},
note = {The focus of the present study is the management practice of
disclosing disaggregated (financial) information in a company’s
annual report. In this study, a sample of 232 Slovenian unlisted
companies has been examined. The results show that less than a quarter
of the companies disclose disaggregated information. Moreover, the
multiple regression analysis reveals that the scope of the disclosed
disaggregated information is not influenced by the company’s size,
financial leverage, profitability or growth, but that only a
company’s membership in the construction industry sector is a
relevant determinant. Furthermore, additional analysis reveals that
the companies’ proprietary information does not influence the
management practices regarding which disaggregated information to
disclose.},
journal = {JEEMS Journal of East European Management Studies},
pages = {264--289},
author = {Zdolsek, Daniel and Kolar, Iztok},
volume = {18},
number = {2}
}