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@inproceedings{1571656,
author = {Hampl, Filip and Láncošová, Elena and Rakovská, Zuzana},
address = {Brno, Czech Republic},
booktitle = {Proceedings of the 16th International Scientific Conference European Financial Systems 2019},
editor = {Nešleha, Marek, Svoboda, Rakovská},
keywords = {financial analysis indicators; financial performance; financial statements; logistic regression; machine-readability; non-searchability; searchability},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Brno, Czech Republic},
isbn = {978-80-210-9338-6},
pages = {155-162},
publisher = {Masaryk University Press},
title = {Searchability and Machine-Readability of the Financial Statements of the Czech Business Corporations and Their Influence on the Financial Performance},
url = {https://is.muni.cz/do/econ/sborniky/2019/},
year = {2019}
}
TY - JOUR
ID - 1571656
AU - Hampl, Filip - Láncošová, Elena - Rakovská, Zuzana
PY - 2019
TI - Searchability and Machine-Readability of the Financial Statements of the Czech Business Corporations and Their Influence on the Financial Performance
PB - Masaryk University Press
CY - Brno, Czech Republic
SN - 9788021093386
KW - financial analysis indicators
KW - financial performance
KW - financial statements
KW - logistic regression
KW - machine-readability
KW - non-searchability
KW - searchability
UR - https://is.muni.cz/do/econ/sborniky/2019/
L2 - https://is.muni.cz/do/econ/sborniky/2019/
N2 - Financial and non-financial data presented in the financial statements and annual reports represent a valuable information source capturing economic activities in business corporations, accounting units. Machine-readable (or at least searchable) financial statements allow software equipment to find, to recognise and to extract easily data and valuable information about, e.g. ownership of risk-assets, cryptocurrencies or research and development activities. The paper aims to find out whether the Czech business corporations prepare their financial statements in the machine-readable/searchable format and whether the machine-readability/searchability is connected to their financial performance. The examined period was 2015-2017, and logistic regression was used. The data was obtained from the Czech Business Register by using a software script written by the authors and from the database of Czech and Slovak economic entities Bisnode Magnusweb. We discovered that most business corporations prepare non-searchable financial statements (no company prepares machine-readable statements). The ratio of searchable statements decreases each year. More companies change their statements from searchable to non-searchable than vice versa during the examined period. We found out that companies with non-searchable statements are more likely to have higher future long-term performance.
ER -
HAMPL, Filip, Elena LÁNCOŠOVÁ a Zuzana RAKOVSKÁ. Searchability and Machine-Readability of the Financial Statements of~the Czech Business Corporations and Their Influence on~the~Financial Performance. In Nešleha, Marek, Svoboda, Rakovská. \textit{Proceedings of the 16th International Scientific Conference European Financial Systems 2019}. Brno, Czech Republic: Masaryk University Press, 2019, s.~155-162. ISBN~978-80-210-9338-6.
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