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2014, vol. 9, br. 2, str. 263-280
Upotreba dobrovoljnog otkrivanja podataka u određivanju kvaliteta finansijskih izjava - dokazi iz nigerijskih kompanija
Department of Economics, Accounting and Finance School of Business, Jomo Kenyatta University of Agriculture and Technology, Nairobi, Kenya

e-adresaoyeezekiel2903@yahoo.com
Ključne reči: Dobrovoljno otkrivanje; odluka o investicijama; finansijska izjava; performanse
Sažetak
Cilj ove studije je da se uspostavi merilo upotrebe dobrovoljnog otkrivanja kod određivanja kvaliteta finansijskih izjava u nigerijskim kompanijama. Specifično, studija istražuje efekte dobrovoljnog otkrivanja na odluku investitora kao i performanse kompanija registrovanih u Nigeriji. Studija je preuzela istraživački dizajn koji je opisan kao metod sakupljanja informacija intervjuom ili slanjem upitnika skupu pojedinaca, koji su uzorak istraživanja.Instrument sakupljanja podataka za ovo istraživanje bio je upitnik, obzirom da su u studiji korišćeni primarni podaci. Studija je obuhvatila 258 registrovanih nigerijskih kompanija. Populacija je uključivala računovođe, eksterne auditore i korisnike računovodstvenih podataka (finansijske analitičare, brokere, bankare, regulatore i konsultante). Ukupan uzorak se sastojao od 140 osoba i korišćeno je 20 upitnika koji su distribuirani svakoj kategoriji respondenata. Za polaznu analizu podataka je korišćena deskriptivna statistika. Merenja i detaljna analiza su potom vršena upotrebom SPSS 20 softverskog paketa. Rezultati studije su pokazali da postoji velika veza između promenjivih, odnosno jednostavnijeg donošenja odluka o investicijama ukoliko postoji dobrovoljno otkrivanje podataka u razmatranim kompanijama. To dovodi i do boljih performansi takvih kompanija. Takođe, zaključeno je da postoji visok nivo dobrovoljnog otkrivanja podataka u kompanijama registrovanih u Nigeriji.
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O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/sjm9-5784
objavljen u SCIndeksu: 22.10.2014.
metod recenzije: dvostruko anoniman