Metrika

  • citati u SCIndeksu: 0
  • citati u CrossRef-u:0
  • citati u Google Scholaru:[]
  • posete u poslednjih 30 dana:10
  • preuzimanja u poslednjih 30 dana:7

Sadržaj

članak: 2 od 7  
Back povratak na rezultate
2020, vol. 68, br. 5-6, str. 354-368
Praksa finansijskog izveštavanja korporativnih grupa u Srbiji - usklađenost sa globalnom profesionalnom regulativom
Univerzitet u Beogradu, Poljoprivredni fakultet, Odsek/institut za agroekonomiju
Ključne reči: uskladenost sa računovodstvenom regulativom; konsolidovani finansijski izveštaji; poslovne kombinacije; IFRS; transparentnost
Sažetak
U ovom istraživanju analiziramo usklađenost sa globalnom profesionalnom regulativom na uzorku matičnih kompanija u Srbiji, organizovanih u formi akcionarskih društava, fokusirajud se na odabrana obelodanjivanja u njihovim konsolidovanim finansijskim izveštajima. Pružajući relevantne i transparentne informacije o korporativnoj grupi kao jedinstvenoj celini, konsolidovani finansijski izveštaji su proklamovani kao koristan izvor informacija za postojeće i potencijalne snabdevače kapitala matičnih društava. Usklađenost sa globalnom profesionalnom računovodstvenom regulativom smatra se važnim preduslovom visokog kvaliteta finansijskog izveštavanja. Ipak, faktori od uticaja na nivou države i izveštajnog entiteta ostaju od značaja, kreirajući finansijske izveštaje različitih karakteristika. U odsustvu jakih regulatornih i tržišnih pritisaka, deluje da rukovodstvo korporativnih grupa u Srbiji nije veoma posvećeno postizanju visokokvalitetnih obelodanjivanja u konsolidovanim finansijskim izveštajima. Mi nalazimo da se razlike u nivou usklađenosti za analizirane kompanije mogu objasniti razlikama u veličini matice, njenoj vlasničkoj strukturi, vrsti revizora i profitabilnosti grupe. Rezultati našeg istraživanja mogu biti od koristi investitorima, korporativnim menadžerima, regulatorima i budućim istraživačima kvaliteta konsolidovanog finansijskog izveštavanja.
Reference
Abad, C., Garcfa-Borbolla, A., Garrod, N., Laffarga, J., Larran, M., Pinero, J.M. (2000) An evaluation of the value relevance of consolidated versus unconsolidated accounting information: Evidence from quoted Spanish firms. Journal of International Financial Management and Accounting, 77(3): 156-177
AICPA (1973) Report of the study group on the objectives of financial statements. http://3197d6d14b5f19f2f440-5e13d29c4c016cf96cbbfd197c579b45.r81 .cf1 .rackcdn.com/ collection/papers/1970/1973_1001_TruebloodObjectives.pdf
APR (2019) Godišnji izveštaj o poslovanju ekonomskih celina u privredi 2018. https://www.apr.gov.rs/upload/Portals/0/GFI%202019/Makroekonomska_saopstenja/Ekonomski_celine_2018.pdf
Ball, R. (2001) Infrastructure requirements for an economically efficient system of public financial reporting and disclosure. Brookings-Wharton Papers on Financial Services, 4: 127-69
Ball, R., Robin, A., Wu, J.S. (2003) Incentives versus standards: Properties of accounting income in four East Asian countries. Journal of Accounting and Economics, 36(1-3): 235-270
Beck, A.K., Behn, B.K., Lionzo, A., Rossignoli, F. (2017) Firm equity investment decisions and U.S. GAAP and IFRS consolidation control guidelines: An empirical analysis. Journal of International Accounting Research, 16(1): 37-57
Bugeja, M., Loyeung, A., Ma, N. (2019) The impact of IFRS 10 on consolidated financial reporting. u: IASB Research Forum 2019, https://cdn.ifrs.org/-/m edia/ feature/events-and-co nferen ces/2019/2019-research - forum /paper-4-the-im pact-of-ifrs-10-on-consolidatedfinancial-reporting.pdf?la=en
Davis, M., Largay, J. (2008) Consolidated financial statements. CPA Journal, (2): 26-31
ESMA (2013) European enforcers review of impairment of goodwill and other intangible assets in the IFRS financial statements. ESMA Report, https://www.esma.europa.eu/sites/default/files/library/2015/ll/2013-02.pdf
European Commission (2012) Regulation No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards. https://eur-lex.europa.eu/legal-content/en/ ALL/?uri=CELEX%3A32002R1606
Fortune (2019) Global 500. https://fortune.com/global500
Francis, J.R., Khurana, I.K., Pereira, R. (2005) Disclosure incentives and effects on cost of capital around the world. Accounting Review, 80(4): 1125-116
Glaum, M., Schmidt, P., Street, D., Vogel, S. (2013) Compliance with IFRS 3and IAS 36-required disclosures across 17 European countries: Company and country-level determinants. Accounting and Business Research, 43(3): 163-204
Global Justice Now (2016) Controlling corporations: The case for a UN Treaty on transnational corporations and human rights. Supporter briefing, https://www.globaljustice.org.uk/sites/default/files/files/resources/ controlling_corporations_briefing.pdf
Goncharov, I., Werner, J., Zimmermann, J. (2009) Legislative demands and economic realities: Company and group accounts compared. International Journal of Accounting, 44: 334-362
Healy, M.P., Palepu, G.K. (2001) Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(1-3): 405-440
IASB (2018) Conceptual framework for financial reporting. http://eifrs.ifrs.org/eifrs/bnstandards/en/framework.pdf
IASB (2012) IFRS 12 Disclosure of interests in other entities. http://eifrs.ifrs.org/eifrs/bnstandards/en/IFRS12.pdf
IASB (2014) IAS 27 Separate financial statements. http://eifrs.ifrs.org/eifrs/bnstandards/en/IAS27.pdf
IASB (2014) IFRS 10 Consolidated financial statements. http://eifrs.ifrs.org/eifrs/bnstandards/en/IFRS10.pdf
IASB (2018) IFRS 3 business combinations. http://eifrs.ifrs.org/eifrs/bnstandards/en/IFR S3.pdf
IFAC (2010) Tools and resources to support the development of the accounting profession. www.ifac.org
IFRS Foundation (2018) Analysing the use of IFRS Standards. https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/#analysis
IFRS Foundation (2020) Business combinations: Disclosures, goodwill and impairment. Discussion paper, https://cdn.ifrs.org/-/media/project/goodwill-and-impairment/goodwill-and-impairment-dp-march-2020.pdf
Jubb, P., Haswell, S., Langfield-Smith, I. (1999) Company accounting. Boston, MA: Cengage Learning
Leuz, C., Nanda, D., Wysocki, P. (2003) Earnings management and investor protection: An international comparison. Journal of Financial Economics, 69: 505-527
Malinić, D. (2007) Politika dobiti korporativnog preduzeća. Beograd: Ekonomski fakultet
Malinić, D. (2008) Finansijsko izveštavanje kao determinanta kvaliteta korporativnog upravljanja. Ekonomika preduzeća, vol. 56, br. 1-2, str. 17-27
Malinić, D., Milićević, V., Glišić, M. (2014) Interdependence of enterprise size and vitality in Serbian economy. Ekonomika preduzeća, vol. 62, br. 7-8, str. 323-347
Mian, S., Smith, C. (1990) Incentives associated with changes in consolidated reporting requirements. Journal of Accounting and Economics, 13: 249-266
Ranković, J. (1994) Konsolidovani godišnji zaključak. Beograd: Ekonomski fakultet
Savić, B. (2011) Specificnosti konsolidovanog finansijskog izveštaja. Računovodstvo, 55(9-10): 35-47
Spasić, D. (2018) Do Serbian companies provide relevant disclosures about goodwill?. Economic Themes, 56(1): 127-138
Spasić, D., Dencic-Mihajlov, K. (2014) Transparency of financial reporting in Serbia: Regulatory framework and reporting practices. Procedia Economics and Finance, 9: 153-162
Vučković-Milutinović, S. (2019) Analysis of modifications to auditor's opinion on financial statements of listed companies in Serbia. Ekonomika preduzeća, vol. 67, br. 3-4, str. 212-223
World Bank (2015) Report on the observance ofstandards and codes (ROSC) on accounting and auditing: Update - Republic of Serbia. http://documents1.worldbank.org/curated/en/557921479710152064/pdf/M arch-2016-Serbia-ROSC-Report-finalapprovedMoF.pdf
 

O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/EKOPRE2006354V
primljen: 23.04.2020.
objavljen u SCIndeksu: 25.11.2020.