Akcije

Journal of Process Management. New Technologies
kako citirati ovaj članak
podeli ovaj članak

Metrika

  • citati u SCIndeksu: [2]
  • citati u CrossRef-u:[1]
  • citati u Google Scholaru:[]
  • posete u poslednjih 30 dana:17
  • preuzimanja u poslednjih 30 dana:16

Sadržaj

članak: 1 od 2  
Back povratak na rezultate
2017, vol. 5, br. 2, str. 45-54
Accounting and financial reports in the function of corporate governance
(naslov ne postoji na srpskom)
aUniverzitet 'Union - Nikola Tesla', Fakultet za preduzetnički biznis i menadžment nekretnina, Beograd
bDSN Consalting, Belgrade
cUniverzitet 'Union - Nikola Tesla', Fakultet za menadžement nekretnina - FMN, Beograd

e-adresaajugoslav@yahoo.com, anicic.dusan@yahoo.com, majstorovicaleksandar@gmail.com
Sažetak
(ne postoji na srpskom)
Market economy development is highly dependent upon accounting data reliability and financial report quality because the investors decide more easily on investments in the market which had earned trust and safety in the previous period. Big financial scandals from the beginning of the 21st century and still actual financial crisis at the global level have especially contributed to that. The information prepared on the basis of high quality, transparent and comparable international standards considerably reduce investment risks as well as the cost of raising capital. On the other hand, the management of a large number of companies is focused on the creation of short-term personal benefits as opposed to the investors primarily interested in company survival and growth, that is, long-term goals. Information asymmetry is often present in the financial markets, and its damaging results, as a rule, are borne by shareholders and other stakeholders of the company. Corporate governance depends on legal, regulative and institutional environment, and it should balance the interests of the shareholders, capital owners, managers as well as company business managers.
Reference
*** (2008) International survey of corporate responsibility reporting. KPMG
*** (2004) OECD principles of corporate governance
Bazley, M., Hancock, P., Berry, A., Jarvis, R. (1999) Contemporary accounting. Thompson Learning
Besley, S., Brigham, E. (2015) Business finances. Belgrade: DATA STATUS
Jonston, D.J. (2004) OECD The principles of corporate governance 2004. u: OEBS mission in Serbia and Montenegro: Economic issues and environment policy sector, Belgrade
Kothari, J., Barone, E. (2012) Financial accounting: The international approach. Belgrade: DATA STATUS
Leković, M., Arsenović, S. (2013) The role and importance of quality financial reporting. Bankarstvo, vol. 42, br. 4, str. 78-95
Lovre, I. (2014) The role and importance of accounting and audit in corporate governance. Novi Sad: School of Business, no 1/2014
Malinić, D. (2011) Ethical dimensions of financial reporting quality. Ekonomika preduzeća, vol. 59, br. 5-6, str. 243-261
Malinić, S., Savić, B. (2011) Transformation of corporate reporting: From financial to business reporting. Ekonomski horizonti, vol. 13, br. 1, str. 105-124
Martić, S. (1998) The international financial reporting: Similarities and differences. u: XIX Symposium of the Association of Accountants and Auditors of Serbia, Proceedings, Zlatibor
Milojević, D. (2006) Financial audit report. Belgrade: BBA
Paul, B.W. (2002) Quality financial reporting. Journal of Accountancy
Ritter, L.S., Silber, W.L., Udell, G.F. (2004) Principles of money, banking, and financial markets. Boston: Pearson Addison Wesley
Stefanović, R.D. (1995) Računovodstvena načela i standardi finansijskog izveštavanja # Accounting principles and standards of financial reporting. Finansije, vol. 50, br. 11-12, str. 722-729
Stevanović, N. (2011) Financial reporting responsibilities in the context of EU, international and new domestic regulatory framework. Ekonomika preduzeća, vol. 59, br. 5-6, str. 227-242
Vidaković, S.V. (2009) Audit: the basis of competence, credibility, trust. Novi Sad: Faculty of business in service
Vidaković, S.V. (2007) Financial due diligence of the business companies. Novi Sad: Faculty of business in service
Žarkić, J.N., Benković, S., Milosavljević, M. (2013) Financial management. Belgrade: FOS
 

O članku

jezik rada: engleski
vrsta rada: stručni članak
DOI: 10.5937/jouproman5-13302
objavljen u SCIndeksu: 06.05.2017.
metod recenzije: dvostruko anoniman
Creative Commons License 4.0