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Foreign capital as a determinant of the non-financial reporting development in insurance companies of the Visegrad Group countries

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dc.title Foreign capital as a determinant of the non-financial reporting development in insurance companies of the Visegrad Group countries en
dc.contributor.author Lament, Marzanna
dc.contributor.author Jarolímová, Blanka
dc.relation.ispartof Investment Management and Financial Innovations
dc.identifier.issn 1810-4967 Scopus Sources, Sherpa/RoMEO, JCR
dc.identifier.issn 1812-9358 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2021
utb.relation.volume 18
utb.relation.issue 1
dc.citation.spage 203
dc.citation.epage 214
dc.type article
dc.language.iso en
dc.publisher LLC CPC Business Perspectives
dc.identifier.doi 10.21511/imfi.18(1).2021.17
dc.relation.uri https://businessperspectives.org/journals/investment-management-and-financial-innovations/issue-373/foreign-capital-as-a-determinant-of-the-non-financial-reporting-development-in-insurance-companies-of-the-visegrad-group-countries
dc.subject Corporate Social Responsibility (CSR) en
dc.subject foreign capital en
dc.subject insurance market en
dc.subject life insurance en
dc.subject non-financial reporting en
dc.subject Visegrad Group en
dc.description.abstract Insurance companies are institutions of public trust, and this affects their corporate culture, strategies and management systems. One of the image concerns is reporting on socially responsible actions in non-financial reports. The prime objective of the research presented in this paper is to analyze the dependence between the level of non-financial reporting in the insurance market and the share of foreign capital, measured based on the market size of foreign insurance companies compared to all insurance companies, and the share of foreign insurance companies in non-financial reporting. The study concerned insurance markets in the Czech Republic, Hungary, Poland and Slovakia, and the overall market of the Visegrad Group countries. The theoretical section provides a review of the literature and applicable legislation to indicate the causes of non-financial reporting by insurance companies. Next, the correlation was used to determine the relationship between the variables studied, the regression method was applied to determine the impact of the variables studied, in particular foreign capital, on the level of non-financial reporting. A model was constructed, and the results of its estimation were analyzed. Analysis of the data demonstrated that the greater the share of foreign capital, the higher the level of non-financial reporting. The study results indicate that the share of foreign insurance companies can become a determinant in the development of non-financial reporting. © Marzanna Lament, Blanka Jarolímová, 2021 en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1010249
utb.identifier.obdid 43882499
utb.identifier.scopus 2-s2.0-85105692503
utb.source j-scopus
dc.date.accessioned 2021-03-23T11:20:49Z
dc.date.available 2021-03-23T11:20:49Z
dc.rights Attribution 4.0 International
dc.rights.uri https://creativecommons.org/licenses/by/4.0/
dc.rights.access openAccess
utb.ou Department of Finance and Accounting
utb.contributor.internalauthor Jarolímová, Blanka
utb.scopus.affiliation Kazimierz Pulaski University of Technology and Humanities in Radom, Faculty of Economic and Finance, Department of Finance and Insurance, Poland; Tomas Bata University in Zlín Faculty of Management and Economics, Department of Finance and Accounting, Czech Republic
utb.identifier.jel G22
utb.identifier.jel M14
utb.identifier.jel M41
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Attribution 4.0 International Kromě případů, kde je uvedeno jinak, licence tohoto záznamu je Attribution 4.0 International