Pregled bibliografske jedinice broj: 540526
Audit Market Structure: The Case of Croatian Listed Companies
Audit Market Structure: The Case of Croatian Listed Companies // The business review, Cambridge, 15 (2010), 2; 266-271 (podatak o recenziji nije dostupan, članak, znanstveni)
CROSBI ID: 540526 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Audit Market Structure: The Case of Croatian Listed Companies
Autori
Vuko, Tina
Izvornik
The business review, Cambridge (1553-5827) 15
(2010), 2;
266-271
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
audit market; listed companies; market concentration
Sažetak
The purpose of this study is to describe and analyze audit market structure for companies listed on Croatian capital market. The research question of interest is if whether mergers and dissolutions in the audit markets have raised the level of concentration, thereby leading to reduced competition. The research is conducted on the sample of 205 non-financial companies for the year 2008. The level of concentration is measured by the concentration ratios and the Hirschman-Herfindahl index, while audit market shares are calculated using the number of clients, total assets and revenues being audited. The overall results indicate that the audit market in Croatia is still moderately concentrated.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Projekti:
055-0000000-0733 - Modeli računovodstvenog izvještavanja i harmonizacija sa zahtjevima EU (Ramljak, Branka, MZOS ) ( CroRIS)
Ustanove:
Ekonomski fakultet, Split
Profili:
Tina Vuko
(autor)
Citiraj ovu publikaciju:
Uključenost u ostale bibliografske baze podataka::
- ABI/INFORM
- CABELL'S
- ULRICH'S
