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Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, Vol. 29 No. 1, 2016.

Prethodno priopćenje

ACCOUNTING VALUATION OF THE FINANCIAL REPORTING SYSTEM THROUGH INTERDEPENDENCE OF EXTERNAL FACTORS

Ivo Mijoč   ORCID icon orcid.org/0000-0001-5566-9279 ; Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, Osijek, Croatia
Dubravka Pekanov Starčević   ORCID icon orcid.org/0000-0002-7470-0814 ; Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, Osijek, Croatia
Emil Mihalina ; Agram Concern, Zagreb, Croatia

Puni tekst: engleski, PDF (207 KB) str. 143-156 preuzimanja: 332* citiraj
APA 6th Edition
Mijoč, I., Pekanov Starčević, D. i Mihalina, E. (2016). ACCOUNTING VALUATION OF THE FINANCIAL REPORTING SYSTEM THROUGH INTERDEPENDENCE OF EXTERNAL FACTORS. Ekonomski vjesnik, 29 (1), 143-156. Preuzeto s https://hrcak.srce.hr/161039
MLA 8th Edition
Mijoč, Ivo, et al. "ACCOUNTING VALUATION OF THE FINANCIAL REPORTING SYSTEM THROUGH INTERDEPENDENCE OF EXTERNAL FACTORS." Ekonomski vjesnik, vol. 29, br. 1, 2016, str. 143-156. https://hrcak.srce.hr/161039. Citirano 27.05.2019.
Chicago 17th Edition
Mijoč, Ivo, Dubravka Pekanov Starčević i Emil Mihalina. "ACCOUNTING VALUATION OF THE FINANCIAL REPORTING SYSTEM THROUGH INTERDEPENDENCE OF EXTERNAL FACTORS." Ekonomski vjesnik 29, br. 1 (2016): 143-156. https://hrcak.srce.hr/161039
Harvard
Mijoč, I., Pekanov Starčević, D., i Mihalina, E. (2016). 'ACCOUNTING VALUATION OF THE FINANCIAL REPORTING SYSTEM THROUGH INTERDEPENDENCE OF EXTERNAL FACTORS', Ekonomski vjesnik, 29(1), str. 143-156. Preuzeto s: https://hrcak.srce.hr/161039 (Datum pristupa: 27.05.2019.)
Vancouver
Mijoč I, Pekanov Starčević D, Mihalina E. ACCOUNTING VALUATION OF THE FINANCIAL REPORTING SYSTEM THROUGH INTERDEPENDENCE OF EXTERNAL FACTORS. Ekonomski vjesnik [Internet]. 2016 [pristupljeno 27.05.2019.];29(1):143-156. Dostupno na: https://hrcak.srce.hr/161039
IEEE
I. Mijoč, D. Pekanov Starčević i E. Mihalina, "ACCOUNTING VALUATION OF THE FINANCIAL REPORTING SYSTEM THROUGH INTERDEPENDENCE OF EXTERNAL FACTORS", Ekonomski vjesnik, vol.29, br. 1, str. 143-156, 2016. [Online]. Dostupno na: https://hrcak.srce.hr/161039. [Citirano: 27.05.2019.]

Sažetak

Financial reporting mostly depends on the micro and macro environment. The emphasis is primarily on the institutional environment with specific differences between countries. Namely, that is one of the facts contributing to the detected gap in the implementation of financial reporting standards. From the accounting point of view the detected gap becomes more emphasised as certain national economies do not develop equally. On the other hand some authors claim in their research that implementation of standards in financial reporting has an impact on the increase of competitiveness for equal participation on the global financial capital market and they are of opinion that the implementation of International Accounting Standards and International Financial Reporting Standards is necessary for transparency and balanced presentation of balance sheet items. This paper considers the selected external factors (or environmental factors) that have impact on the diversity of financial reporting practices. The main purpose of this paper is to investigate the impact that selected external factors have on financial reporting systems. From methodological point of view, dependent and independent variables have been taken into consideration, where the results of comparative analysis show significant relation between external factors and financial reporting.

Ključne riječi
Financial reporting system; political system; economic system; inflation; accounting profession; taxation system

Hrčak ID: 161039

URI
https://hrcak.srce.hr/161039

Posjeta: 409 *