Abstract Background and Purpose: Many studies have explored the disclosures in annual reports of companies. Annual reports of banks differ significantly from annual reports of other business entities, particularly in terms of disclosed items. The aim of this article is to investigate the level of disclosures and which factors influence the level of disclosure in the annual reports of banks in Slovenia. Design/Methodology/Approach: We have observed disclosures of all banks in Slovenia for year 2012 and 2015. The factors as used in the study are age, size, the government share, profitability and complexity of a bank. Our disclosure checklist consists of 144 voluntary and mandatory items. Statistical analysis is performed using linear regression analysis. Results: The average score for banks in Slovenia is near 94 points or 63% of all possible disclosures. The results of analyses indicated positive associations and statistical correlations between the level of disclosure in annual reports and the size of a bank, the share of government ownership and negative statistical influence of the age of bank on the level of disclosure. Our results do not show statistically significant correlation between the level of disclosure and a bank’s profitability and complexity, which is against theory and findings from other similar research. Conclusion: In our opinion, results well reflect the Slovenian banking system and how banks reveal their information. Our finding is that banks in Slovenia provide less information to the public compared to the average companies in other branches or banks in similarly developed countries. The paper’s main contribution is to deepen our knowledge about disclosures in the bank’s annual reports and the answers what are the influential factors of disclosures for banks.

中文翻译：

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银行年度报告中的披露水平：以斯洛文尼亚为例

摘要背景与目的：许多研究探索了公司年度报告中的披露。银行的年度报告与其他业务实体的年度报告有很大不同，特别是在披露项目方面。本文旨在调查披露水平以及哪些因素影响斯洛文尼亚银行年度报告中的披露水平。设计/方法/方法：我们观察到了斯洛文尼亚2012年和2015年所有银行的披露情况。研究中使用的因素是银行的年龄，规模，政府份额，盈利能力和复杂性。我们的披露清单包括144个自愿和强制性项目。使用线性回归分析进行统计分析。结果：斯洛文尼亚的银行平均得分接近94分，占所有可能披露信息的63％。分析结果表明，年度报告中的披露水平与银行规模，政府所有权份额和银行年龄对披露水平的负面统计影响之间存在正相关和统计相关性。我们的结果并未显示披露水平与银行的盈利能力和复杂性之间的统计显着相关性，这与其他类似研究的理论和发现背道而驰。结论：我们认为，结果很好地反映了斯洛文尼亚的银行体系以及银行如何披露其信息。我们的发现是，与其他发达国家的分支机构或银行的平均公司相比，斯洛文尼亚的银行向公众提供的信息更少。该论文的主要贡献在于加深了我们对银行年度报告中披露的知识，并回答了哪些因素对银行的披露产生了影响。