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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. i 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. Preuzeto s 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, br. 1, 2016, str. 143-156. https://urn.nsk.hr/urn:nbn:hr:145:582813

Mijoč, Ivo, Dubravka Pekanov Starčević i 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, br. 1 (2016): 143-156. https://urn.nsk.hr/urn:nbn:hr:145:582813

Mijoč, I., Pekanov Starčević, D. i 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), str. 143-156. Preuzeto s: https://urn.nsk.hr/urn:nbn:hr:145:582813 (Datum pristupa: 24.12.2024.)

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]. 30.06.2016. [pristupljeno 24.12.2024.];29(1):143-156. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:145:582813

I. Mijoč, D. Pekanov Starčević i 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, br. 1, str. 143-156, Lipanj 2016. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:145:582813. [Citirano: 24.12.2024.]

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Naslov (engleski)ACCOUNTING VALUATION OF THE FINANCIAL REPORTING SYSTEM THROUGH INTERDEPENDENCE OF EXTERNAL FACTORS
AutorIvo Mijoč
AutorDubravka Pekanov Starčević
AutorEmil Mihalina
Autorova ustanovaSveučilište Josipa Jurja Strossmayera u Osijeku
Ekonomski fakultet u Osijeku
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Sažetak (engleski)
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.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Prethodno/kratko priopćenje
Status objaveObjavljen
Vrsta recenzijeRecenziran - međunarodna recenzija
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaEkonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues
Brojčani podacivol. 29, br. 1, str. 143-156
p-ISSN0353-359X
e-ISSN1847-2206
URN:NBNurn:nbn:hr:145:582813
Datum objave publikacije2016-06-30
URL dokumentahttp://hrcak.srce.hr/161039
Vrsta resursaTekst
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Imenovanje-Nekomercijalno-Bez prerada 4.0 međunarodna (CC BY-NC-ND 4.0)
Datum i vrijeme pohrane2017-02-17 08:39:27