SCIDAR - A Digital Archive of the University of Kragujevac

The key goals of internal (managerial or management) reporting are the creation and publication of relevant, timely and user-friendly information, necessary for the purposes of management activities. Internal reporting is therefore important and must be of high quality. The internal reporting quality largely depends on the effectiveness of the internal reporting system, and the effectiveness itself is determined by a large number of factors. The goal set by this paper is to theoretically and ...

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...

Global efforts toward decarbonization and current environmental regulations are encouraging companies to analyze the relationship between environmental responsibility and financial performance. Therefore, this paper investigates the impact of GHG emissions on the financial performance of chemical industry companies in Europe. The research was done on a sample of 50 companies of five European countries, Germany, Belgium, the Netherlands, the United Kingdom, and Norway, in the period from 2016 ...

A combination of increasing demands by various stakeholder groups for companies to increase their transparency, and an increasingly acknowledged understanding that financial data alone are insufficient to provide a complete picture of a company's overall performance, has generated strong momentum toward the rapid growth of sustainability reporting as an integral part of modern corporate reporting systems. Regulatory frameworks have played a leading role in establishing and enhancing the quali...

The emergence and application of artificial intelligence in the modern business environment are no longer a novelty; rather, they have become routine and, in some sectors, indispensable. Despite the numerous advantages that artificial intelligence has brought to contemporary business practices, it has also created significant “potential” for new types of fraud. Nevertheless, its application has led to the development of new techniques for detecting and preventing fraud in corporate operations...

With the accelerated development of technology and the permanent improvement of artificial intelligence, the modern world has undergone a profound transformation. Entering all spheres of life, artificial intelligence has left its mark on the basis of legal, political, economic and other social relations, significantly changing the environment and way of life. Such a state of affairs inevitably affects economic growth and development, creating new opportunities and options for investment. Sinc...

The state has a multifaceted significant role in the economy. In order to ensure well-being, it intervenes in various spheres of economic life. The basis for intervention is the legal regulations. The state intervenes by applying a wide range of measures and instruments of economic policy. The reasons for intervention are numerous, and they mainly stem from the imperfection of the market mechanism. The role of the state in the economy has changed over time. Today, in the most countries operat...

The rent on mineral resources (oil, ores, gas, minerals) represents the economic realisation of the monopoly of private ownership over natural resources within specific socio-economic frameworks. Mining rent is a narrower concept and refers to the exploitation of metal ores (copper, gold, lead). The capital and labour invested in the exploration and exploitation of mineral deposits bring extra profit and a part of that profit, transformed into mining rent, is appropriated by the owner of the ...

Abstract: Stored wheat suffers significant losses due to various storage pests, with Sitophilus oryzae being one of the most destructive. With limited plant protection products available, it is important to explore host plant resistance as a valuable tool in pest control. Wheat genotypes exhibit varying levels of resistance or susceptibility to S. oryzae, and identifying resistance-associated traits may contribute to improved resilience against storage pests. In this study, we evaluated the r...