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...

Managers play a key role in the restructuring and transformation of economic structures in transitional countries. It is therefore not surprising that they are at the centre of attention for experts and others as well. This paper describes the results of two studies conducted in 1998 and 2003...

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...