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    • ISSN: 2010-023X (Print)
    • Abbreviated Title: Int. J. Trade, Economics and Financ.
    • Frequency: Bimonthly
    • DOI: 10.18178/IJTEF
    • Editor-in-Chief: Prof.Tung-Zong (Donald) Chang
    • Executive Editor: Ms. Cherry L. Chen
    • Abstracting/ Indexing:  ProQuest, Crossref, Electronic Journals Library , EBSCO, and Ulrich's Periodicals Directory
    • E-mail: ijtef@ejournal.net
HOME > Archive > 2014 > Volume 5 Number 4 (Aug. 2014) >
IJTEF 2014 Vol.5(4): 332-336 ISSN: 2010-023X
DOI: 10.7763/IJTEF.2014.V5.393

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Are Czech and Estonian Companies Willing To Publicly Present Their Financial Statements? Evidence from Czech and Estonian TOP100

Jiří Strouhal, Monika Nikitina-Kalamäe, and Natalja Gurvitš
Abstract—At the end of the accounting period all statutory audited business entities have to prepare and submit to the business register the annual report – the on-time submission of the financial statements is of a high importance for all stakeholders to be able to make proper economical decisions. This paper represents the examination of how the implementation of the e-submissions of financial statements has influenced the on-time submission by the selected companies. In order to determine whether e- system influenced positively the on-time submission of annual reports authors have selected the annual reports submitted to the Czech and Estonian Business Register by the most successful TOP100 Czech and Estonian companies for the period 2007-2011. The results revealed that the number of the on time submitted annual reports has increased significantly after the implementation of the new Estonian e-reporting system, however Czech companies still are not very willing to submit their financial statements on time.

Index Terms—Annual report, presentation, TOP100, Czech Republic, Estonia.

Jiří Strouhal is with University of Economics Prague, Prague, Czech Republic (e-mail: strouhal@vse.cz).
Monika Nikitina-Kalamäe and Natalja Gurvitš are with Tallinn University of Technology/TSEBA, Tallinn, Estonia (e-mail: monika.nikitina-kalamae@tseba.ttu.ee, natalja.gurvits@tseba.ttu.ee).

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Cite: Jiří Strouhal, Monika Nikitina-Kalamäe, and Natalja Gurvitš, "Are Czech and Estonian Companies Willing To Publicly Present Their Financial Statements? Evidence from Czech and Estonian TOP100," International Journal of Trade, Economics and Finance vol.5, no.4, pp. 332-336, 2014.

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