Vpliv družbeno odgovornega poročanja na uspešno poslovanje podjetij
Anton Peršič
Zavarovalnica Triglav, d.d.
Mirko Markič
University of Primorska, Faculty of Management
Povzetek
Background/Purpose: The aim of our research was to study the impact and purpose of the reporting on socially responsible conduct on the success of corporate operations. The data and information were gathered with the quantitative research method, whereas the instrument for gathering them was a questionnaire that was distributed among 759 large and medium sized organisations from the field of market services in the Republic of Slovenia. We have established that activities aimed at socially responsible conduct are directly connected with the success of corporate operations, especially the revenue (p = 0.001), the profit of a company (p = 0.000), operational growth (p = 0.007) and operational economy (p = 0.002), and are typical for organizations with a larger number of employees (p = 0.032). In this regard, the real estate and construction market activities received the lowest scores. Research results provide theoretical as well as practical benefits for everyone dealing with the planning, implementation and control of sustainable development, as well as socially responsible conduct within the organization.
Kadrovski letni razgovor kot del avtentičnega vodenja
Miha Marič
University of Maribor, Faculty of Organizational Sciences
Tamara Gerdej
University of Maribor, Faculty of Organizational Sciences
Sandra Penger
University of Ljubljana, Faculty of Economics
Eva Jereb
Faculty of Organisational Sciences, University of Maribor
Jasmina Žnidaršič
University of Maribor, Faculty of Organizational Sciences
Nina Đurica
Higher Business School of Professional Studies, Novi Sad, Serbia
Povzetek
Background/Purpose: In the paper one of the techniques used in human resource management annual interview as an important part of authentic leadership is discussed. Authentic leadership is the most important matter at the present moment in leadership development and emphasizes the leader’s authenticity. For a leader to be authentic we believe he should have an in depth knowledge of people he is working with and that can be achieved through communication. One of the standardized forms of communication between a leader and his coworkers are annual interviews. In the research where 565 people participated we found out that annual interview is an important part of human resource management and is closely related to authentic leadership. The relation is especially relevant in the part of managing and collaborating with colleagues and subordinates.
Povezava med zamudo pri objavi četrtletnih napovedi letnih dobičkov in vrsto novice o dobičku
Mahdi Moradi
Mahdi Salehi
Seyyed Saeed Mehrdad Ayask
Povzetek
Background/Purpose: The current study aims to examine the relationship between delay in the announcement of quarterly forecasts of annual earnings and the type of earnings news in a unique context. Running a multiple linear regression on data collected from Rahavard Novin software and the companies’ financial statements, is the method of this study to investigate this relationship. Consistent with the pattern of good news early, bad news late, it was found that there is a positive relationship between the bad news type and the amount of delay in announcing quarterly forecast of annual earnings; so that the firms with negative adjustments in earnings forecast (bad news), on average, have 12 more days delay in the announcement. Considering other variables showed that as coverage percentage – a sign of success – increases, the amount of delay in announcing earnings forecast decreases, but companies with losses per share, on average, have an additional delay of about 6 days. The results obtained indicate that at least, in some industries there is certain time for reporting. Finally, it became clear that in the period after the adoption of the new disclosure instruction, despite the increased deadline, the amount of delay in earnings announcement has declined by about 2 days. In this study, for the first time in Iran, one of the company’s financial news (quarterly forecasts of annual earnings), have been classified into good and bad, based on comparison with the market expectation, and the relationship between the news type and the amount of delay in announcing the news, has been examined.
