Analýza a vyhodnocení výročních zpráv vybraných akciových společností

Abstract

The aim of this thesis is to evaluate, if annual reports of selected companies include all obligatory information and if annual reports are published in public register. This thesis should inscrease awareness of possibility to gain a lot information from annual reports and point out that any companies do not follow the law. This thesis is divided into two parts – theoretical and practical part. In theoretical part are characterized companies which have to draw up annual reports, described content of annual reports, users, who can gain information of annual reports, the statements of financial report are characterized more in detail. The annual reports of twenty randomly selected companies are analyzed in practical part. In analysis is considered, if the companies publish annual reports in time and if the annual reports contain information about activities after balance sheet date, information about activities in research and evolution and more. At the end of this thesis is information about annual reports evaluate. On the basis of statistical induction was found out, that 30 % companies do not publish their annual reports to public register in time, 10 % do not publish none. Proposals and recommendations are suggested in the last chapter, for example obligation to publish the financial reports through administrator of tax, implementation corporate social responsibility for some types of companies or the law should be completed some terms. Methods as description, clasification or deduction are used in the theoretical part. The main method, which are used in practical part, is analysis, next method are comparison, abstraction or statistic induction.