Analýza transparentnosti hospodaření obchodních korporací

Abstract

The bachelor’s thesis focuses on the issue of financial management transparency of business corporations in the Czech Republic, particularly on the obligation to disclose financial statements in the Collection of Deeds. The main objective is to evaluate the level of transparency based on an analysis of a sample of 140 business corporations and to identify factors influencing the fulfillment of this obligation. The theoretical part defines the key concepts, describes the legislative framework and the historical development of disclosure obligations, and highlights the importance of transparency for the functioning of the market. The practical part is based on a quantitative analysis of data from public registers for the period 2007–2024 and also includes a statistical verification of the relationship between the age of a company and its transparency. The results show that the level of compliance with the disclosure obligation is insufficient, with the main causes being low enforceability of law and the administrative approach of companies. The thesis further proposes measures to increase transparency, particularly in the area of automation of control mechanisms and the use of modern technologies.