Naslov
Interrelation of Long-Term Provisions and Companies' Features

Autori
Aljinović Barać, Željana ; Durdov, Magdalena

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

Izvornik
PROCEEDINGS OF RESEARCHFORA INTERNATIONAL CONFERENCE / - Bhubaneswar : Institute for Technology and Research (ITRESEARCH), 2023, 37-41

ISBN
978-93-90150-32-8

Skup
International Conference on Management, Economics & Social Science - ICMESS 2023

Mjesto i datum
Barcelona, Španjolska, 11.04.2023. - 12.04.2023

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Company's Features, Croatia, Long-Term Provisions, Profitability

Sažetak
This research aims to provide empirical evidence concerning the level of provisions regarding the company's profitability as well as its characteristics, based on the analysis of financial statements of 61 Croatian listed companies in 2018. In addition to the International Financial Reporting Standards (IFRS) treatment of provisions, the research of long-term provisions in the context of the Croatian national legislative accounting framework is conducted. According to the corporate income tax law requirements, provisions may be deductible and non-deductible, so they are analyzed separately. Statistical techniques like descriptive statistics, ANOVA, and regression analysis are applied. Descriptive analysis shows that companies recognize tax-deductible provisions more frequently than non-deductible ones, but non-deductible have larger amounts. Both univariate and multivariate analyses indicate that the pattern for provisions‟ recognition and measurement is related to the company's main activity.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA