JINDŘICHOVSKÁ, Irena, Dana KUBÍČKOVÁ and Vladimír NULÍČEK. Non-financial Reporting in Czech Beverage industry. In Jindřichovská, I., Kubíčková, D. 6th International Scientific Conference on IFRS - Global Rules and Local Use. Prague: AAUni Prague. p. 210-218. ISBN 978-80-906585-7-8. 2018.
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Basic information
Original name Non-financial Reporting in Czech Beverage industry
Name in Czech Nefinanční reporting v českém pivovarnickém průmyslu
Authors JINDŘICHOVSKÁ, Irena (203 Czech Republic, guarantor), Dana KUBÍČKOVÁ (203 Czech Republic, belonging to the institution) and Vladimír NULÍČEK (203 Czech Republic, belonging to the institution).
Edition Prague, 6th International Scientific Conference on IFRS - Global Rules and Local Use, p. 210-218, 9 pp. 2018.
Publisher AAUni Prague
Other information
Original language English
Type of outcome Proceedings paper
Field of Study 50200 5.2 Economics and Business
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
Publication form electronic version available online
WWW Sborník z konference
RIV identification code RIV/04274644:_____/18:#0000409
Organization unit University of Finance and Administration
ISBN 978-80-906585-7-8
UT WoS 000461826900019
Keywords (in Czech) nefinanční reporting, pivovarnický průmysl, finanční ukazatelé, CSR, analýza výročních zpráv
Keywords in English non-financial reporting; beverage industry; financial indicators; CSR; analysis of narrative reports
Tags AR 2018-2019, cervenec_2019_o, RIV_2019, xD1
Tags Reviewed
Changed by Changed by: Bc. Jan Peterec, učo 24999. Changed: 9/4/2019 09:34.
Abstract
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.
Abstract (in Czech)
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.
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