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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. i 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 i Ivica Pervan. "DE JURE HARMONIZATION OF FINANCIAL REPORTING FOR LISTED COMPANIES: EVIDENCE FOR SELECTED CEE COUNTRIES." DIEM : Dubrovnik International Economic Meeting, vol. 6, br. 1, 2021, str. 137-146. https://doi.org/10.17818/DIEM/2021/1.14

Perkušić, Dijana i Ivica Pervan. "DE JURE HARMONIZATION OF FINANCIAL REPORTING FOR LISTED COMPANIES: EVIDENCE FOR SELECTED CEE COUNTRIES." DIEM : Dubrovnik International Economic Meeting 6, br. 1 (2021): 137-146. https://doi.org/10.17818/DIEM/2021/1.14

Perkušić, D. i Pervan, I. (2021) 'DE JURE HARMONIZATION OF FINANCIAL REPORTING FOR LISTED COMPANIES: EVIDENCE FOR SELECTED CEE COUNTRIES', DIEM : Dubrovnik International Economic Meeting, 6(1), str. 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. [pristupljeno 21.07.2024.];6(1):137-146. doi: 10.17818/DIEM/2021/1.14

D. Perkušić i I. Pervan, "DE JURE HARMONIZATION OF FINANCIAL REPORTING FOR LISTED COMPANIES: EVIDENCE FOR SELECTED CEE COUNTRIES", DIEM : Dubrovnik International Economic Meeting, vol. 6, br. 1, str. 137-146, 2021. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:124:131790. [Citirano: 21.07.2024.]

Za citiranje koristite ovu mrežnu adresu: https://urn.nsk.hr/urn:nbn:hr:124:131790
Podaci o radu
Naslov (engleski)DE JURE HARMONIZATION OF FINANCIAL REPORTING FOR LISTED COMPANIES: EVIDENCE FOR SELECTED CEE COUNTRIES
AutorDijana Perkušić
AutorIvica Pervan
Autorova ustanovaSveučilište u Splitu
Ekonomski fakultet
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Računovodstvo
Sažetak (engleski)
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.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Prethodno/kratko priopćenje
Status objaveObjavljen
Vrsta recenzijeRecenziran - međunarodna recenzija
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaDIEM : Dubrovnik International Economic Meeting
Brojčani podacivol. 6, br. 1, str. 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
Datum objave publikacije2021
Vrsta resursaTekst
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Imenovanje 3.0 (CC BY 3.0)
Datum i vrijeme pohrane2024-07-17 14:39:59