Naslov
Accounting profile of Business Angel Syndicates Perspectives in the Republic of Croatia

Autori
Vasić, Dina ; Jurčić, Margareta

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

Izvornik
PILC 2019, PAR International Leadership Conference - Business angels impact on global enterpreneurship / - Opatija : Visoka poslovna škola PAR, 2019, 198-210

ISBN
978-953-59508-5-1

Skup
8. međunarodna znanstveno-stručna konferencija PAR International Leadership Conference: Utjecaj poslovnih anđela na globalno poduzetništvo (PILC 2019)

Mjesto i datum
Opatija, Hrvatska, 29.03.2019. - 30.03.2019

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
business angels ; syndicates ; accounting ; investment ; taxes

Sažetak
The role of business angels in Croatian informal venturing finance is a familiar concept. They bridge the financial gap in the seed or early stage of venture development. Even if the primary emphasis is on the financial part of the equation, their deals offer an active involvement in the form of the mentoring process and network perspectives. Even if we know that in Croatia multiple business angels operate, and their individual deals are often known, still we do not have any information about the formal co- investment potential. More advanced business angel markets in the world often offer syndication deals where multiple business angels co-invest and share the final profit. This paper deals with the perspectives of business angel syndicates in Croatia. We analyze the accounting profile of business angel syndicates according to the local laws. We propose outlooks of syndication investments for individual and co-invested schemes.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA