Naslov
Accounting structure of the balance sheet of listed companies in Croatia

Autori
Roška, Vlasta

Izvornik
Studioa Oeconomica Posnaniensia (2300-5254) 7 (2019), 3; 168-177

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, stručni

Ključne riječi
balance sheet, long-term assets, short-term assets, tangible assets, equity.

Sažetak
The balance sheet is one of the bases of a financial statement. A balance sheet provides information that helps managers and investors evaluate a company’s assets and ability to achieve its primary goals of profitability and solvency. The main aim of this research is confirmed that listed companies in Croatia are successfully recovering after the World economic crisis and increasing their assets and their strength. The research was conducted on the financial statements of listed companies on the Zagreb Stock Exchange for 2008, 2012 and 2017. The study shows that the listed companies in Croatia increased their assets, but the structure is traditionally the same, in favour of tangible assets in the researched period.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA