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IMPLEMENTATION OF RESIDUAL INCOME CONCEPT IN MEASURING COMPANY'S FINANCIAL PERFORMANCE

Marijan Milinović   ORCID icon orcid.org/0000-0002-0494-8224 ; VERN University of Applied Sciences, Zagreb, Croatia

Puni tekst: engleski, pdf (148 KB) str. 21-30 preuzimanja: 877* citiraj
APA 6th Edition
Milinović, M. (2014). IMPLEMENTATION OF RESIDUAL INCOME CONCEPT IN MEASURING COMPANY'S FINANCIAL PERFORMANCE. Journal of Accounting and Management, IV (2), 21-30. Preuzeto s https://hrcak.srce.hr/143423
MLA 8th Edition
Milinović, Marijan. "IMPLEMENTATION OF RESIDUAL INCOME CONCEPT IN MEASURING COMPANY'S FINANCIAL PERFORMANCE." Journal of Accounting and Management, vol. IV, br. 2, 2014, str. 21-30. https://hrcak.srce.hr/143423. Citirano 23.02.2020.
Chicago 17th Edition
Milinović, Marijan. "IMPLEMENTATION OF RESIDUAL INCOME CONCEPT IN MEASURING COMPANY'S FINANCIAL PERFORMANCE." Journal of Accounting and Management IV, br. 2 (2014): 21-30. https://hrcak.srce.hr/143423
Harvard
Milinović, M. (2014). 'IMPLEMENTATION OF RESIDUAL INCOME CONCEPT IN MEASURING COMPANY'S FINANCIAL PERFORMANCE', Journal of Accounting and Management, IV(2), str. 21-30. Preuzeto s: https://hrcak.srce.hr/143423 (Datum pristupa: 23.02.2020.)
Vancouver
Milinović M. IMPLEMENTATION OF RESIDUAL INCOME CONCEPT IN MEASURING COMPANY'S FINANCIAL PERFORMANCE. Journal of Accounting and Management [Internet]. 2014 [pristupljeno 23.02.2020.];IV(2):21-30. Dostupno na: https://hrcak.srce.hr/143423
IEEE
M. Milinović, "IMPLEMENTATION OF RESIDUAL INCOME CONCEPT IN MEASURING COMPANY'S FINANCIAL PERFORMANCE", Journal of Accounting and Management, vol.IV, br. 2, str. 21-30, 2014. [Online]. Dostupno na: https://hrcak.srce.hr/143423. [Citirano: 23.02.2020.]

Sažetak
The paper examines theoretical assumptions and factors regarding the implementation of residual income concept in measuring company's financial performance. Implementation of residual income concept has been empirically tested on a selected sample of Croatian companies. Findings resulting from conducted calculations have shown that only twelve (8.11%) out of 148 analysed companies recorded residual income for their owners within the observed period with a 6.80% average rate of residual income return compared to equity invested, while the equity invested in all other companies was impaired by an economic loss of 8.26%. If the entire sample is observed, there has been consolidated economic loss of 6.18%. Research results can be found useful by researchers, managers, teachers and others interested in measuring company's financial performance.

Ključne riječi
residual income; ROE; financial performance

Hrčak ID: 143423

URI
https://hrcak.srce.hr/143423

[hrvatski]

Posjeta: 1.051 *