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FINANCIAL REPORTING REGULATION FOR THE LISTED COMPANIES: ANALYSIS FOR SELECTED EASTERN EUROPEAN TRANSITIONAL COUNTRIES IN THE PROCESS OF EU ENLARGEMENT

Ivica Pervan ; Faculty of Economics, University of Zagreb
Hana Horak orcid id orcid.org/0000-0002-8985-2589 ; Faculty of Economics, University of Zagreb
Marijana Vasilj orcid id orcid.org/0000-0003-4739-4513 ; University centre for professional studies, University of Split


Puni tekst: engleski pdf 1.126 Kb

str. 277-309

preuzimanja: 5.976

citiraj


Sažetak

Financial reporting of listed companies is very important element for efficient functioning of capital markets ; therefore, the developed countries have increased mandatory reporting requirements during the last decade. Since the regulation of financial reporting in the countries in transition is trying to follow up with modern trends the main objective of this paper was the analysis of financial reporting regulation for listed companies in six Eastern European countries in
different stage of EU accession (Slovenia, Croatia, Bosnia & Herzegovina, Serbia, Montenegro and Macedonia). Furthermore, the research includes analysis of the financial reporting practice based on empirical insight into the web sites of securities commissions and local stock exchanges. The analysis of the current financial reporting regulation has revealed that the EU member state and the two candidate countries have more harmonized financial reporting regulation with the EU requirements in comparison with the potential candidate countries. The observed differences from the regulations are transferred into the financial reporting output presented on the web sites of commissions and stock exchanges.

Ključne riječi

Regulation, financial reporting, listed companies, EU

Hrčak ID:

62316

URI

https://hrcak.srce.hr/62316

Posjeta: 6.845 *