The cash flow statement is a very important source of information - since it is compiled using the principles of the cashier, it gives an insight into the actual state of cash and cash equivalents, as well as the ability of an entity to generate positive cash flows and settle liabilities. According to the Accounting Act, the report is compiled and published by medium-sized and large companies and listed companies. Publication can be viewed in two contexts: compulsory (statutory minimum data set only) and voluntary (additional data, financial indicators, horizontal and vertical analyzes, etc.). Voluntary publication or so-called "Full dislocure" has been the subject of much research. The subject of this research is an analysis of the characteristics of listed companies that voluntarily publicly disclose cash flow data. The aim is to show the extent to which companies in Croatia publish additional cash flow information and how the voluntary disclosure of cash flow data is related to the various characteristics of the enterprise. There are three categories of characteristics: accounting information (change in cash flow from operating activities, change in net income, payment of dividends, method of reporting), company information related to the capital market (market segment and news announcement), qualitative characteristics (age and company size). 114 companies listed on the Zagreb Stock Exchange were statistically processed on 31 December, 2016. The results of descriptive statistics showed that a larger number of companies do not publish additional cash flow data (87.72%), and that enterprises that publish additional cash flow information (12.28%) have on average a smaller increase in cash flow from operating activities, but a larger increase in net profit, the natural logarithm of assets, and on average more years are listed on the stock market compared to those companies that do not publish additional cash flow information. A binomial logistic regression was used to test the influence of the independent variables on the dependent one. A statistically significant influence of the size and age of the company on the voluntary disclosure of cash flow data was determined. Both variables showed a positive association with the dependent variable, indicating that the likelihood of voluntarily disclosing additional cash flow data was higher for larger and older firms.