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Scientific paper - Preliminary note / Short communication
ACCOUNTING VALUATION OF THE FINANCIAL REPORTING SYSTEM THROUGH INTERDEPENDENCE OF EXTERNAL FACTORS
Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, 29 (2016), 1; 143-156. urn:nbn:hr:145:582813
Mijoč, Ivo; Pekanov Starčević, Dubravka; Mihalina, Emil

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Mijoč, I., Pekanov Starčević, D. & Mihalina, E. (2016). ACCOUNTING VALUATION OF THE FINANCIAL REPORTING SYSTEM THROUGH INTERDEPENDENCE OF EXTERNAL FACTORS. Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, 29. (1), 143-156. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:582813

Mijoč, Ivo, et al. "ACCOUNTING VALUATION OF THE FINANCIAL REPORTING SYSTEM THROUGH INTERDEPENDENCE OF EXTERNAL FACTORS." Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, vol. 29, no. 1, 2016, pp. 143-156. https://urn.nsk.hr/urn:nbn:hr:145:582813

Mijoč, Ivo, Dubravka Pekanov Starčević and Emil Mihalina. "ACCOUNTING VALUATION OF THE FINANCIAL REPORTING SYSTEM THROUGH INTERDEPENDENCE OF EXTERNAL FACTORS." Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues 29, no. 1 (2016): 143-156. https://urn.nsk.hr/urn:nbn:hr:145:582813

Mijoč, I., Pekanov Starčević, D. and Mihalina, E. (2016) 'ACCOUNTING VALUATION OF THE FINANCIAL REPORTING SYSTEM THROUGH INTERDEPENDENCE OF EXTERNAL FACTORS', Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, 29(1), pp. 143-156. Available at: https://urn.nsk.hr/urn:nbn:hr:145:582813 (Accessed 15 November 2024)

Mijoč I, Pekanov Starčević D, Mihalina E. ACCOUNTING VALUATION OF THE FINANCIAL REPORTING SYSTEM THROUGH INTERDEPENDENCE OF EXTERNAL FACTORS. Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues [Internet]. 2016 June 30 [cited 2024 November 15];29(1):143-156. Available at: https://urn.nsk.hr/urn:nbn:hr:145:582813

I. Mijoč, D. Pekanov Starčević and E. Mihalina, "ACCOUNTING VALUATION OF THE FINANCIAL REPORTING SYSTEM THROUGH INTERDEPENDENCE OF EXTERNAL FACTORS", Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, vol. 29, no. 1, pp. 143-156, June 2016. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:145:582813. [Accessed: 15 November 2024]

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Metadata
Title (english)ACCOUNTING VALUATION OF THE FINANCIAL REPORTING SYSTEM THROUGH INTERDEPENDENCE OF EXTERNAL FACTORS
AuthorIvo Mijoč
AuthorDubravka Pekanov Starčević
AuthorEmil Mihalina
Author's institutionJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract (english)
Financial reporting mostly depends on the micro and macro environment. The emphasis is primarily on the institutional environment with specific differences between countries. Namely, that is one of the facts contributing to the detected gap in the implementation of financial reporting standards. From the accounting point of view the detected gap becomes more emphasised as certain national economies do not develop equally. On the other hand some authors claim in their research that implementation of standards in financial reporting has an impact on the increase of competitiveness for equal participation on the global financial capital market and they are of opinion that the implementation of International Accounting Standards and International Financial Reporting Standards is necessary for transparency and balanced presentation of balance sheet items. This paper considers the selected external factors (or environmental factors) that have impact on the diversity of financial reporting practices. The main purpose of this paper is to investigate the impact that selected external factors have on financial reporting systems. From methodological point of view, dependent and independent variables have been taken into consideration, where the results of comparative analysis show significant relation between external factors and financial reporting.
Keywords (english)
Languageenglish
Publication typeScientific paper - Preliminary note / Short communication
Publication statusPublished
Peer reviewPeer review - international
Publication versionPublished version
Journal titleEkonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues
Numberingvol. 29, no. 1, pp. 143-156
p-ISSN0353-359X
e-ISSN1847-2206
URN:NBNurn:nbn:hr:145:582813
Publication2016-06-30
Document URLhttp://hrcak.srce.hr/161039
Type of resourceText
Access conditionsOpen access
Terms of useLicence Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) icon
Created on2017-02-17 08:39:27