Elektronické výkaznictví v České republice: Implementace ESEF, technická validace výkazů

This thesis examines the development of electronic financial reporting and the implementation of the ESEF format in the Czech Republic. The theoretical part describes the evolution of the digitalization of financial reporting, from electronic data interchange to XBRL, and explains how the IFRS taxonomy established the foundation for standardized and machine-readable financial data. Within the European Union, this framework has been implemented through ESEF. The empirical part analyzes the occurrence of technical inconsistencies in the annual reports of issuers of publicly traded securities and the factors affecting their materiality. The findings indicate that the materiality of technical inconsistencies remains stable over time and, in the Czech Republic, is generally limited to formal errors. However, the year 2022 shows a significant increase in the occurrence of inconsistencies due to changes in the ESEF taxonomy, stricter validation rules, and the introduction of block tagging. Regression models confirmed a significant impact of the financial sector, excluding banks and funds, on the materiality of inconsistencies, as well as a negative effect on materiality when an external service provider is involved. Furthermore, the analysis indicates that banks exhibit specific behavior distinct from the rest of the financial sector.