NETO REZULTAT PO AKCIJI U FINANSIJSKIM IZVEŠTAJIMA KOMPANIJA U REPUBLICI SRBIJI

Abstract

The aim of the research in the paper is to examine the regulatory requirements regarding the reporting of information about earnings per share (EPS) in the financial statements and to determine to what extent companies in the Republic of Serbia comply with those requirements. Empirical research covering the year 2024, conducted on a sample of 50 companies listed on the Belgrade Stock Exchange, suggests that there is significant room for improvement in EPS reporting practices, in terms of both quantity and quality of information. A significant number of companies do not report EPS information in their financial statements, and companies that do report only basic EPS from all operations. The role of the income statement in the context of EPS reporting is significantly smaller than it should have been in accordance with International Accounting Standard 33, and the information disclosed is not always in accordance with that standard. Micro and small listed entities are particularly characterized by the low frequency of disclosure of EPS information. The research in the paper also highlights the need to enhance national regulation of financial reporting.