Naslov
Accounting Indebtedness of Listed Companies in Croatia

Autori
Roška, Vlasta ; Kuvačić, Dalija ; Ribeiro, Humberto

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Book of Proceedings 39th International Scientific Conference on Economic and Social Development – "Sustainability from an Economic and Social Perspective / Lorga da Silva, A., Tomic, D., Grilec A. - Lisabon : VADEA, 2019, 387-396

Skup
39th International Scientific Conference on Economic and Social Development: Sustainability from an Economic and Social Perspective

Mjesto i datum
Lisabon, Portugal, 29.04.2019. - 30.04.2019

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Debt ratio, Debt to Equity Ratio, Equity Ratio, Indebtedness Factor, Insolvency

Sažetak
Entrepreneurs face a lot of problems in their business. Problems with solvency and over - indebtedness are the biggest obstacles for further business development. All of the EU countries have implemented the Directive 2011/7/EU on combating late payments in commercial transactions, but obviously, this is not enough. In Croatia, a number of legal regulations are enforced in order to introduce financial discipline, but there is still no complete implementation of these legal regulations. The main objective of this paper is to compare the Debt ratio, Debt to Equity Ratio, Equity Ratio and Indebtedness Factor, in order to determine if Croatia has managed to recover from the financial crisis and reach business levels as those before the crisis has begun. The research was conducted based on information obtained only from the financial statements of listed companies on Zagreb Stock Exchange in 2017, 2012 and 2008. The results of the research have shown that the indicators are improving but that in the year 2017 they haven’t reached the levels before the financial crisis.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA