Lietuvos įmonių finansinio skaidrumo lygio nustatymas pagal interneto tinklalapiuose atskleidžiamą informaciją
Determining the Level of Financial Transparency of Lithuanian Companies Based on the Financial Disclosure on Their Websites
Author(s): Renata Legenzova, Gintarė NormantaitėSubject(s): Economy, Financial Markets, ICT Information and Communications Technologies
Published by: Vytauto Didžiojo Universitetas
Keywords: financial transparency; financial information disclosure; financial statements; information disclosure on internet;
Summary/Abstract: The aim of this paper is to assess financial transparency of TOP 100 Lithuanian companies (according to the sales revenue) based on financial information provided in their webpages. Results of the conducted analysis revealed that financial transparency of the sample companies is low as 56 % of the analysed companies did not disclose any financial information on their websites, while financial statements were available only in the websites of 31 % companies.
Journal: Taikomoji ekonomika: sisteminiai tyrimai
- Issue Year: 14/2020
- Issue No: 2
- Page Range: 99-115
- Page Count: 17
- Language: Lithuanian