Uloga kodeksa korporativnog upravljanja financijskih institucija u hrvatskom korporativnom izvještavanju

master's thesis

• Title (english): The role of corporate governance of financial institutions in croatian corporate reporting
• Author: Karla Halar
• Mentor: Domagoj Hruška (mentor)
• Committee member: Darko Tipurić (predsjednik povjerenstva)
• Committee member: Tomislav Baković (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2019-07-11, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Korporativno izvještavanje označava izvještavanje poslovnih subjekata čijim vrijednosnim papirima se trguje na uređenim financijskim tržištima, te predstavlja glavni način na koji poslovni subjekti komuniciraju s ulagačima i ostalim zainteresiranim korisnicima kao dio svoje odgovornosti i obveze prema njima. Korporativno upravljanje može se opisati kao formalni sustav odgovornosti menadžmenta prema dioničarima budući da prvenstveno podrazumijeva zaštitu interesa vlasnika. Također, korporativno upravljanje može se shvatiti i kao skup procesa, običaja, pravila, zakona, odluka, institucija i nadzornih mehanizama kojima se utječe na upravljanje, kontroliranje i administriranje tvrtke. Primjena Kodeksa korporativnog upravljanja predstavlja značajan segment razvoja korporativnog upravljanja, instrument je potpore prava dioničara, povećanja učinkovitosti menadžera i podrška stabilnosti poduzeća. Cilj kodeksa je uspostaviti visoke standarde korporativnog upravljanja i transparentnosti poslovanja dioničkih društava radi olakšanja pristupa kapitalu. Cilj ovog diplomskog rada jest analizirati i prikazati ulogu kodeksa korporativnog upravljanja u hrvatskom korporativnom izvještavanju s posebnim naglaskom na standarde korporativnog upravljanja unutar odabranih financijskih institucija. Za ostvarivanje ciljeva, provesti će se istraživanje putem metode dubinskih intervjua s ekspertima za korporativno izvještavanje u odabranim financijskim institucijama. U skladu s ciljevima diplomskog rada, naglasak istraživanja biti će na standardima korporativnog upravljanja, transparentnosti poslovanja i ulozi kodeksa korporativnog upravljanja u korporativnom izvještavanju.

Abstract (english)

Corporate reporting refers to the reporting of business entities whose securities are traded on regulated financial markets and represents the main way in which business entities communicate with investors and other interested parties as part of their responsibilities and obligations towards them. Corporate governance can be described as a formal management accountability system to shareholders since it primarily implies the protection of the owner's interests. Corporate governance can also be understood as a set of processes, customs, rules, laws, decisions, institutions, and supervisory mechanisms affecting the management, control and administration of the company. The application of the Corporate Governance Code represents a significant segment of corporate governance development, an instrument to support shareholder rights, increase managers' efficiency, and support the company's stability. The aim of the Code is to establish high standards of corporate governance and transparency in the operations of joint stock companies in order to facilitate access to capital. The aim of this graduate thesis is to analyze and present the role of corporate governance code in Croatian corporate reporting with special emphasis on corporate governance standards within selected financial institutions. To achieve the goals, research will be conducted through a method of dubbing interviews with corporate reporting experts at selected financial institutions. In line with the goals of the graduate thesis, the focus of the research will be on corporate governance standards, business transparency and the role of corporate governance code of conduct in corporate reporting.

• Keywords: korporativno upravljanje; kodeks korporativnog upravljanja; mehanizmi i sustavi korporativnog upravljanja; financijsko izvještavanje; korporativno izvještavanje; Hrvatska
• Keywords (english): Corporate Governance; Corporate Governance Code; Corporate Governance Mechanisms and Systems; Financial Reporting; Corporate Reporting; Croatia
• Language: croatian
• URN:NBN: urn:nbn:hr:148:786245
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2019-07-11 12:42:16