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2018, vol. 65, br. 3, str. 1099-1110
Value relevance-evidence from food industry
(naslov ne postoji na srpskom)
aMK Group d.o.o., Accounting Department, Novi Sad
bErste Bank a.d., Client services Unit, Novi Sad

e-adresadusansakovic@yahoo.com, milos.ilic@erstebank.rs
Ključne reči: value relevance; food industry; analytical indicators
Sažetak
(ne postoji na srpskom)
The aim of the paper is to determine the correlation between the changes in the values of the selected analytical indicators, based on the financial statements and the change in the market value of companies, expressed through the value of the market value multipliers. The focus of research is on companies operating on the European markets within the food industry. The research methodology implies the use of regression analysis where the market multipliers of the selected enterprises will be set as dependent variables, and the analytical indicators are proposed as independent variables. The expected results should indicate the existence of value-relevant information in the financial statements of companies from food industry, which will serve all stakeholders for more efficient decision-making that is related to this industry sector. Data used in the research are acquired from European equity markets.
Reference
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O članku

jezik rada: engleski
vrsta rada: pregledni članak
DOI: 10.5937/ekoPolj1803099S
objavljen u SCIndeksu: 25.10.2018.
metod recenzije: dvostruko anoniman
Creative Commons License 4.0

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