2018
Non-financial Reporting in Czech Beverage industry
JINDŘICHOVSKÁ, Irena, Dana KUBÍČKOVÁ a Vladimír NULÍČEKZákladní údaje
Originální název
Non-financial Reporting in Czech Beverage industry
Název česky
Nefinanční reporting v českém pivovarnickém průmyslu
Autoři
JINDŘICHOVSKÁ, Irena (203 Česká republika, garant), Dana KUBÍČKOVÁ (203 Česká republika, domácí) a Vladimír NULÍČEK (203 Česká republika, domácí)
Vydání
Prague, 6th International Scientific Conference on IFRS - Global Rules and Local Use, od s. 210-218, 9 s. 2018
Nakladatel
AAUni Prague
Další údaje
Jazyk
angličtina
Typ výsledku
Stať ve sborníku
Obor
50200 5.2 Economics and Business
Stát vydavatele
Česká republika
Utajení
není předmětem státního či obchodního tajemství
Forma vydání
elektronická verze "online"
Odkazy
Kód RIV
RIV/04274644:_____/18:#0000409
Organizační jednotka
Vysoká škola finanční a správní
ISBN
978-80-906585-7-8
UT WoS
000461826900019
Klíčová slova česky
nefinanční reporting, pivovarnický průmysl, finanční ukazatelé, CSR, analýza výročních zpráv
Klíčová slova anglicky
non-financial reporting; beverage industry; financial indicators; CSR; analysis of narrative reports
Štítky
Příznaky
Recenzováno
Změněno: 9. 4. 2019 09:34, Bc. Jan Peterec
V originále
Abstract: In this study we explore the practices of non-financial reporting in annual reports of representative sample of companies from Czech beverage industry (combination of breweries, distilleries and wine produces). We set up the position of beverage industry in the industrial structure of the Czech Republic and subsequently and we look into used practices of non-financial reporting. Companies in our sample are predominantly SMEs, although some of them are linked with parent companies listed on international stock exchanges or are parts of bigger groupings. Using qualitative methodology we have assessed the narrative statements related to 11 non-financial characteristics of relevant companies and subsequently we have calculated the correlation of strength of non-financial reporting with several absolute indicators and financial ratios. We have found that non-financial reporting is not yet widely used in the Czech Republic in general. However, non-financial reporting is weakly positively associated with the size and age of the company, and it is weakly negatively associated with company´s indebtedness. At the same time, the non-financial reporting measures are independent on profitability indicators - both ROE and ROA.
Česky
Abstract: In this study we explore the practices of non-financial reporting in annual reports of representative sample of companies from Czech beverage industry (combination of breweries, distilleries and wine produces). We set up the position of beverage industry in the industrial structure of the Czech Republic and subsequently and we look into used practices of non-financial reporting. Companies in our sample are predominantly SMEs, although some of them are linked with parent companies listed on international stock exchanges or are parts of bigger groupings. Using qualitative methodology we have assessed the narrative statements related to 11 non-financial characteristics of relevant companies and subsequently we have calculated the correlation of strength of non-financial reporting with several absolute indicators and financial ratios. We have found that non-financial reporting is not yet widely used in the Czech Republic in general. However, non-financial reporting is weakly positively associated with the size and age of the company, and it is weakly negatively associated with company´s indebtedness. At the same time, the non-financial reporting measures are independent on profitability indicators - both ROE and ROA.