Please use this identifier to cite or link to this item: https://scidar.kg.ac.rs/handle/123456789/13340
Full metadata record
DC FieldValueLanguage
dc.contributor.authorObradović, Vladimir-
dc.contributor.authorMilašinović, Marko-
dc.contributor.authorBogićević, Jasmina-
dc.date.accessioned2021-06-18T06:38:00Z-
dc.date.available2021-06-18T06:38:00Z-
dc.date.issued2021-
dc.identifier.citationObradović, V., Milašinović, M., & Bogićević, J. [2021]. Obelodanjivanja o segmentima u finansijskim izveštajima akcionarskih društava u Republici Srbiji i Republici Hrvatskoj. Ekonomski horizonti, 23(1), 55-70.en_US
dc.identifier.issn1450-863Xen_US
dc.identifier.urihttps://scidar.kg.ac.rs/handle/123456789/13340-
dc.description.abstractInformation about the segments of a company is an important basis for making business decisions. In order for decisions based on segment information to be adequate, that information should be communicated in accordance with regulations. This paper is aimed at examining the adequacy of the segment information of listed companies in the Republic of Serbia and the Republic of Croatia and determining whether the volume of disclosed financial segment information is related to the company size and character of the audit firm. The research reveals that, in general, the disclosure of segment information is not fully in line with the International Financial Reporting Standard 8 - Operating Segments and that the jointstock companies with a higher value of their total assets disclose financial segment information in more detail. However, there is no statistically significant difference in the amount of the segment information disclosed between the companies whose financial statements are audited by large audit firms and those that are the clients of other audit firms.en_US
dc.language.isosren_US
dc.publisherFaculty of Economics, University of Kragujevac, Kragujevac, The Republic of Serbiaen_US
dc.relation.ispartofEkonomski horizontien_US
dc.rightsAttribution 3.0 United States*
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/us/*
dc.subjectsegment reportingen_US
dc.subjectInternational Financial Reporting Standard (IFRS) 8en_US
dc.subjectstock companiesen_US
dc.subjectBelgrade Stock Exchangeen_US
dc.subjectZagreb Stock Exchangeen_US
dc.titleObelodanjivanja o segmentima u finansijskim izveštajima akcionarskih društava u Republici Srbiji i Republici Hrvatskojen_US
dc.title.alternativeSEGMENT DISCLOSURES IN THE FINANCIAL STATEMENTS OF STOCK COMPANIES IN THE REPUBLIC OF SERBIA AND THE REPUBLIC OF CROATIAen_US
dc.typeArticleen_US
dc.description.versionPublisheden_US
dc.identifier.doi10.5937/ekonhor2101055Oen_US
dc.type.versionPublishedVersionen_US
Appears in Collections:Faculty of Economics, Kragujevac

[ Google Scholar ]

Page views(s)

18

Downloads(s)

7

Files in This Item:
File Description SizeFormat 
1450-863X2101055O.pdf510.83 kBAdobe PDFThumbnail
View/Open


This item is licensed under a Creative Commons License Creative Commons