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Scientific paper - Preliminary note / Short communication
DE JURE HARMONIZATION OF FINANCIAL REPORTING FOR LISTED COMPANIES: EVIDENCE FOR SELECTED CEE COUNTRIES
DIEM : Dubrovnik International Economic Meeting, 6 (2021), 1; 137-146. https://doi.org/10.17818/DIEM/2021/1.14
Perkušić, Dijana; Pervan, Ivica

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Perkušić, D. & Pervan, I. (2021). DE JURE HARMONIZATION OF FINANCIAL REPORTING FOR LISTED COMPANIES: EVIDENCE FOR SELECTED CEE COUNTRIES. DIEM : Dubrovnik International Economic Meeting, 6. (1), 137-146. doi: 10.17818/DIEM/2021/1.14

Perkušić, Dijana and Ivica Pervan. "DE JURE HARMONIZATION OF FINANCIAL REPORTING FOR LISTED COMPANIES: EVIDENCE FOR SELECTED CEE COUNTRIES." DIEM : Dubrovnik International Economic Meeting, vol. 6, no. 1, 2021, pp. 137-146. https://doi.org/10.17818/DIEM/2021/1.14

Perkušić, Dijana and Ivica Pervan. "DE JURE HARMONIZATION OF FINANCIAL REPORTING FOR LISTED COMPANIES: EVIDENCE FOR SELECTED CEE COUNTRIES." DIEM : Dubrovnik International Economic Meeting 6, no. 1 (2021): 137-146. https://doi.org/10.17818/DIEM/2021/1.14

Perkušić, D. and Pervan, I. (2021) 'DE JURE HARMONIZATION OF FINANCIAL REPORTING FOR LISTED COMPANIES: EVIDENCE FOR SELECTED CEE COUNTRIES', DIEM : Dubrovnik International Economic Meeting, 6(1), pp. 137-146. doi: 10.17818/DIEM/2021/1.14

Perkušić D, Pervan I. DE JURE HARMONIZATION OF FINANCIAL REPORTING FOR LISTED COMPANIES: EVIDENCE FOR SELECTED CEE COUNTRIES. DIEM : Dubrovnik International Economic Meeting [Internet]. 2021 [cited 2024 July 21];6(1):137-146. doi: 10.17818/DIEM/2021/1.14

D. Perkušić and I. Pervan, "DE JURE HARMONIZATION OF FINANCIAL REPORTING FOR LISTED COMPANIES: EVIDENCE FOR SELECTED CEE COUNTRIES", DIEM : Dubrovnik International Economic Meeting, vol. 6, no. 1, pp. 137-146, 2021. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:124:131790. [Accessed: 21 July 2024]

Metadata
Title (english)DE JURE HARMONIZATION OF FINANCIAL REPORTING FOR LISTED COMPANIES: EVIDENCE FOR SELECTED CEE COUNTRIES
AuthorDijana Perkušić
AuthorIvica Pervan
Author's institutionUniversity of Split
Faculty of economics Split
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract (english)
Globalization of business and free flow of capital resulted in strong demand for comparable financial reports worldwide. An important element of achieving de facto harmonization of financial reporting is de jure harmonization, i.e. harmonization of regulatory requirements on the country level. Although more than 100 countries have a requirement for use of IFRS (International Financial Reporting Standards) for listed companies, de facto harmonization is still an ongoing process. De facto harmonization is affected by many influential factors, among which de jure harmonization represents one of the most important factors. For the purpose of the study, the authors developed an index of de jure harmonization (IDJH) based on the EU regulatory framework and evaluated its value for 5 CEE countries (Croatia, Bosnia & Herzegovina, Montenegro, Slovenia and Serbia). Empirical findings reveal significant differences in de jure harmonization, related to the country's status in relation to EU integration processes.
Keywords (english)
Languageenglish
Publication typeScientific paper - Preliminary note / Short communication
Publication statusPublished
Peer reviewPeer review - international
Publication versionPublished version
Journal titleDIEM : Dubrovnik International Economic Meeting
Numberingvol. 6, no. 1, pp. 137-146
BPC0,00 EUR
p-ISSN1849-3645
e-ISSN1849-5206
DOIhttps://doi.org/10.17818/DIEM/2021/1.14
URN:NBNurn:nbn:hr:124:131790
Publication2021
Type of resourceText
Access conditionsOpen access
Terms of useLicence Attribution 3.0 Unported (CC BY 3.0) icon
Created on2024-07-17 14:39:59