Interrelation of Long-Term Provisions and Companies' Features (CROSBI ID 736515)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Aljinović Barać, Željana ; Durdov, Magdalena
engleski
Interrelation of Long-Term Provisions and Companies' Features
This research aims to provide empirical evidence concerning the level of provisions regarding the company's profitability as well as its characteristics, based on the analysis of financial statements of 61 Croatian listed companies in 2018. In addition to the International Financial Reporting Standards (IFRS) treatment of provisions, the research of long-term provisions in the context of the Croatian national legislative accounting framework is conducted. According to the corporate income tax law requirements, provisions may be deductible and non-deductible, so they are analyzed separately. Statistical techniques like descriptive statistics, ANOVA, and regression analysis are applied. Descriptive analysis shows that companies recognize tax-deductible provisions more frequently than non-deductible ones, but non-deductible have larger amounts. Both univariate and multivariate analyses indicate that the pattern for provisions‟ recognition and measurement is related to the company's main activity.
Company's Features, Croatia, Long-Term Provisions, Profitability
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Podaci o prilogu
37-41.
2023.
objavljeno
Podaci o matičnoj publikaciji
PROCEEDINGS OF RESEARCHFORA INTERNATIONAL CONFERENCE
Bhubaneswar: Institute for Technology and Research (ITRESEARCH)
978-93-90150-32-8
Podaci o skupu
International Conference on Management, Economics & Social Science - ICMESS 2023
predavanje
11.04.2023-12.04.2023
Barcelona, Španjolska