Korporativno izvještavanje kao interni mehanizam korporativnog upravljanja

professional thesis

• Author: Ivana Mihalić
• Mentor: Darko Tipurić (mentor)
• Committee member: Boris Tušek (predsjednik povjerenstva)
• Committee member: Darko Tipurić (član povjerenstva)
• Committee member: Domagoj Hruška (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2016, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Organization and Management

Abstract

Transparentnost i objavljivanje informacija bitni su elementi robustnog okvira korporativnog upravljanja jer pružaju temelj za informirane odluke od strane dioničara i potencijalnih investitora te ostalih interesno-utjecajnih skupina, a po pitanjima alokacije kapitala, korporativnih transakcija i kontrole financijske izvedbe poduzeća.
Važnost transparentnosti i objave informacija prepoznata je kako od strane akademske zajednice, tako i od tržišnih regulatora, što je tijekom vremena rezultiralo uvođenjem brojnih pravila i propisa s ciljem osiguravanja pravodobnog i pouzdanog objavljivanja (ne)financijskih informacija i kreiranje normi kojih se poduzeća moraju pridržavati.
U ovom su radu ostvarena četiri cilja vezana uz korporativno izvještavanje kao mehanizam korporativnog upravljanja; (1) prikazan je sveobuhvatan teorijski okvir iz područja korporativnog upravljanja; (2) analiziran je fenomen korporativnog izvještavanja s posebnim naglaskom na pripadajući regulatorni okvir; (3) analizirana je veza između korporativnog izvještavanja, razvijenosti tržišta kapitala te kvalitete korporativnog upravljanja i poslovanja društva; i (4) pružen je uvid u stvarno stanje i prakse korporativnog izvještavanja na odabranim tržištima kapitala u zemljama otvorenog i zatvorenog sustava.

Abstract (english)

Transparency and disclosure of information represent essential elements of a robust corporate governance framework as they provide a basis for informed decisions by shareholders and potential investors as well as other relevant stakeholders groups, dealing with the issues of capital allocation, corporate transactions and financial performance of firms.
The importance of transparency and disclosure has been recognized by academics as well as practitioners, and over time this notion resulted in the introduction of a number of rules and regulations in order to ensure timely and reliable disclosure of (non)financial information as well as in the creation of standards which firms must comply to.
This thesis aimed to achieve four objectives related to corporate reporting as a mechanism of corporate governance; (1) it presents a comprehensive theoretical framework in the field of corporate governance; (2) it analyzes the phenomenon of corporate reporting, with particular emphasis on the respective regulatory framework; (3) it analyzes the relationships between corporate reporting, capital market development, the quality of corporate governance and business activity; and (4) provides an insight into the actual situation and practice of corporate reporting in selected capital markets in the open and closed system of corporate governance.

• Keywords: korporativno upravljanje; korporativno izvještavanje; objava informacija; transparentnost
• Keywords (english): corporate governance; corporate reporting; disclosure; transparency
• Language: croatian
• URN:NBN: urn:nbn:hr:148:872322
• Study programme: Title: Strategy and Corporate Governance; Study programme type: university; Study level: postgraduate specialist; Academic / professional title: sveučilišni/a specijalist/specijalistica strategije i korporativnog upravljanja (sveučilišni/a specijalist/specijalistica strategije i korporativnog upravljanja)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Repository: REPEFZG
• Created on: 2016-07-05 08:26:39