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https://doi.org/10.1080/1331677X.2015.1084888

The influence of accounting regulation simplification on the financial reporting of micro entities – the case of Croatia

Ivana Mamić Sačer   ORCID icon orcid.org/0000-0001-9125-8637
Nikolina Dečman   ORCID icon orcid.org/0000-0001-5167-4070
Ivana Sever

Puni tekst: engleski, pdf (489 KB) str. 593-607 preuzimanja: 320* citiraj
APA 6th Edition
Mamić Sačer, I., Dečman, N. i Sever, I. (2015). The influence of accounting regulation simplification on the financial reporting of micro entities – the case of Croatia. Economic research - Ekonomska istraživanja, 28 (1), 593-607. https://doi.org/10.1080/1331677X.2015.1084888
MLA 8th Edition
Mamić Sačer, Ivana, et al. "The influence of accounting regulation simplification on the financial reporting of micro entities – the case of Croatia." Economic research - Ekonomska istraživanja, vol. 28, br. 1, 2015, str. 593-607. https://doi.org/10.1080/1331677X.2015.1084888. Citirano 21.01.2020.
Chicago 17th Edition
Mamić Sačer, Ivana, Nikolina Dečman i Ivana Sever. "The influence of accounting regulation simplification on the financial reporting of micro entities – the case of Croatia." Economic research - Ekonomska istraživanja 28, br. 1 (2015): 593-607. https://doi.org/10.1080/1331677X.2015.1084888
Harvard
Mamić Sačer, I., Dečman, N., i Sever, I. (2015). 'The influence of accounting regulation simplification on the financial reporting of micro entities – the case of Croatia', Economic research - Ekonomska istraživanja, 28(1), str. 593-607. https://doi.org/10.1080/1331677X.2015.1084888
Vancouver
Mamić Sačer I, Dečman N, Sever I. The influence of accounting regulation simplification on the financial reporting of micro entities – the case of Croatia. Economic research - Ekonomska istraživanja [Internet]. 2015 [pristupljeno 21.01.2020.];28(1):593-607. https://doi.org/10.1080/1331677X.2015.1084888
IEEE
I. Mamić Sačer, N. Dečman i I. Sever, "The influence of accounting regulation simplification on the financial reporting of micro entities – the case of Croatia", Economic research - Ekonomska istraživanja, vol.28, br. 1, str. 593-607, 2015. [Online]. https://doi.org/10.1080/1331677X.2015.1084888

Sažetak
The specifics of the business of micro entities highlight, in particular, the complexity of the problem of accounting regulations for this segment of the economy. The paper starts from the basic research question of whether the simplification of accounting regulations is necessary or not, particularly for those micro entities where ownership and management functions are integrated into the same person. In order to achieve the research objectives, the effects of accounting regulations simplification on decision-making processes in micro entities were tested. Empirical research has confirmed that the simplification of accounting regulation is justified, because it would have effects on the cost reduction, while the information quality base will not be diminished.

Ključne riječi
financial reporting; accounting standards; accounting directives; accounting regulation simplification; micro enterprises; Croatia

Hrčak ID: 171547

URI
https://hrcak.srce.hr/171547

Posjeta: 405 *