ANALYSIS OF CLASSIFICATION CRITERIA RELEVANT IN DETERMINING COMPANIES’ SIZE (CROSBI ID 643743)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Žager, Katarina ; Tušek, Boris ; Ježovita, Ana
engleski
ANALYSIS OF CLASSIFICATION CRITERIA RELEVANT IN DETERMINING COMPANIES’ SIZE
The paper present results of conducted research onranking classification criteria for determining a company’s size by importance. Classification criteria for determining the size of a company in the European Unionare the average employee number, the balance sheet total and the annual income. The Accounting law in Croatia is harmonised with the European Union accounting legislation included in Directive 2013/34/EU on the annual financial statementconsolidated financial statements and related reports of certain types of undertakings. The paper includes analysis of ranking classification criteria which is conducted for the companies from Croatiafor the period from 2005 to 2014 by using correlation analysis, multiple regression analysis and dominance analysis.
size classification criteria ; small and medium-sized companies ; multiple regression ; dominance analysis ; zeroorder correlation.
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Podaci o prilogu
32-37.
2016.
objavljeno
Podaci o matičnoj publikaciji
Proceedings of 23rd Research World International Conference
978-93-86291-54-7
Podaci o skupu
International Conference on Economcs and Finance Research
predavanje
09.12.2016-10.12.2016
Barcelona, Španjolska