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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 icon orcid.org/0000-0002-8985-2589 ; Faculty of Economics, University of Zagreb
Marijana Vasilj   ORCID icon orcid.org/0000-0003-4739-4513 ; University centre for professional studies, University of Split

Puni tekst: engleski, pdf (1 MB) str. 277-309 preuzimanja: 5.606* citiraj
APA 6th Edition
Pervan, I., Horak, H. i Vasilj, M. (2010). FINANCIAL REPORTING REGULATION FOR THE LISTED COMPANIES: ANALYSIS FOR SELECTED EASTERN EUROPEAN TRANSITIONAL COUNTRIES IN THE PROCESS OF EU ENLARGEMENT. Ekonomska misao i praksa, (2), 277-309. Preuzeto s https://hrcak.srce.hr/62316
MLA 8th Edition
Pervan, Ivica, et al. "FINANCIAL REPORTING REGULATION FOR THE LISTED COMPANIES: ANALYSIS FOR SELECTED EASTERN EUROPEAN TRANSITIONAL COUNTRIES IN THE PROCESS OF EU ENLARGEMENT." Ekonomska misao i praksa, vol. , br. 2, 2010, str. 277-309. https://hrcak.srce.hr/62316. Citirano 06.05.2021.
Chicago 17th Edition
Pervan, Ivica, Hana Horak i Marijana Vasilj. "FINANCIAL REPORTING REGULATION FOR THE LISTED COMPANIES: ANALYSIS FOR SELECTED EASTERN EUROPEAN TRANSITIONAL COUNTRIES IN THE PROCESS OF EU ENLARGEMENT." Ekonomska misao i praksa , br. 2 (2010): 277-309. https://hrcak.srce.hr/62316
Harvard
Pervan, I., Horak, H., i Vasilj, M. (2010). 'FINANCIAL REPORTING REGULATION FOR THE LISTED COMPANIES: ANALYSIS FOR SELECTED EASTERN EUROPEAN TRANSITIONAL COUNTRIES IN THE PROCESS OF EU ENLARGEMENT', Ekonomska misao i praksa, (2), str. 277-309. Preuzeto s: https://hrcak.srce.hr/62316 (Datum pristupa: 06.05.2021.)
Vancouver
Pervan I, Horak H, Vasilj M. FINANCIAL REPORTING REGULATION FOR THE LISTED COMPANIES: ANALYSIS FOR SELECTED EASTERN EUROPEAN TRANSITIONAL COUNTRIES IN THE PROCESS OF EU ENLARGEMENT. Ekonomska misao i praksa [Internet]. 2010 [pristupljeno 06.05.2021.];(2):277-309. Dostupno na: https://hrcak.srce.hr/62316
IEEE
I. Pervan, H. Horak i M. Vasilj, "FINANCIAL REPORTING REGULATION FOR THE LISTED COMPANIES: ANALYSIS FOR SELECTED EASTERN EUROPEAN TRANSITIONAL COUNTRIES IN THE PROCESS OF EU ENLARGEMENT", Ekonomska misao i praksa, vol., br. 2, str. 277-309, 2010. [Online]. Dostupno na: https://hrcak.srce.hr/62316. [Citirano: 06.05.2021.]

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: 6.151 *