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Pregled bibliografske jedinice broj: 672001

The Quality of Notes relating SME Revenues and Expenditures Disclosures: Empirical Study of CFRS Implementation


Mošnja-Škare, Lorena; Galant, Adriana
The Quality of Notes relating SME Revenues and Expenditures Disclosures: Empirical Study of CFRS Implementation // The Changing Economic Landscape: Issues, Implications and Policy Options
Pula: Juraj Dobrila University of Pula, Department of Economics and Tourism "Dr. Mijo Mirković", 2013. (predavanje, međunarodna recenzija, sažetak, znanstveni)


CROSBI ID: 672001 Za ispravke kontaktirajte CROSBI podršku putem web obrasca

Naslov
The Quality of Notes relating SME Revenues and Expenditures Disclosures: Empirical Study of CFRS Implementation

Autori
Mošnja-Škare, Lorena ; Galant, Adriana

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, znanstveni

Izvornik
The Changing Economic Landscape: Issues, Implications and Policy Options / - Pula : Juraj Dobrila University of Pula, Department of Economics and Tourism "Dr. Mijo Mirković", 2013

Skup
The 6th International Conference "The Changing Economic Landscape: Issues, Implications and Policy Options"

Mjesto i datum
Pula, Hrvatska, 30.05.-01.06.2013

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
financial reporting standards; notes; SME; revenues; expenditures
(inancial reporting standards; notes; SME; revenues; expenditures)

Sažetak
This paper explores the quality of Croatian SMEs financial reporting notes relating disclosures upon revenues and expenditures, examining in such a way the level of CFRS implementation in this selected field of reporting. The goal is to determine the level of CFRS implementation in the selected field of reporting, over the SMEs group to notice any difference in their application between small and medium entities in order to assess their applicability for smaller entities. The notes contents and quality were found significantly correlated with SME size, raising the questions upon the CFRS requirements applicability by small, particularly the smallest micro-entities.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

Napomena
U postupku objava zbornika sa cjelovitim radovima



POVEZANOST RADA


Projekti:
303-3032453-2450 - Računovodstveni standardi za SME u Hrvatskoj: razvoj i harmonizacija s Europom (Mošnja-Škare, Lorena, MZOS ) ( POIROT)

Ustanove:
Sveučilište Jurja Dobrile u Puli

Profili:

Avatar Url Lorena Mošnja-Škare (autor)

Avatar Url Adriana Galant (autor)


Citiraj ovu publikaciju:

Mošnja-Škare, Lorena; Galant, Adriana
The Quality of Notes relating SME Revenues and Expenditures Disclosures: Empirical Study of CFRS Implementation // The Changing Economic Landscape: Issues, Implications and Policy Options
Pula: Juraj Dobrila University of Pula, Department of Economics and Tourism "Dr. Mijo Mirković", 2013. (predavanje, međunarodna recenzija, sažetak, znanstveni)
Mošnja-Škare, L. & Galant, A. (2013) The Quality of Notes relating SME Revenues and Expenditures Disclosures: Empirical Study of CFRS Implementation. U: The Changing Economic Landscape: Issues, Implications and Policy Options.
@article{article, year = {2013}, pages = {95}, keywords = {financial reporting standards, notes, SME, revenues, expenditures}, title = {The Quality of Notes relating SME Revenues and Expenditures Disclosures: Empirical Study of CFRS Implementation}, keyword = {financial reporting standards, notes, SME, revenues, expenditures}, publisher = {Juraj Dobrila University of Pula, Department of Economics and Tourism "Dr. Mijo Mirkovi\'{c}"}, publisherplace = {Pula, Hrvatska} }
@article{article, year = {2013}, pages = {95}, keywords = {inancial reporting standards, notes, SME, revenues, expenditures}, title = {The Quality of Notes relating SME Revenues and Expenditures Disclosures: Empirical Study of CFRS Implementation}, keyword = {inancial reporting standards, notes, SME, revenues, expenditures}, publisher = {Juraj Dobrila University of Pula, Department of Economics and Tourism "Dr. Mijo Mirkovi\'{c}"}, publisherplace = {Pula, Hrvatska} }




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