Pregled bibliografske jedinice broj: 765595
Competitiveness of Companies of Special National Interest in Croatia
Competitiveness of Companies of Special National Interest in Croatia // Journal of accounting and management (Zagreb), 4 (2014), 2; 31-43 (međunarodna recenzija, članak, znanstveni)
CROSBI ID: 765595 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Competitiveness of Companies of Special National Interest in Croatia
Autori
Markota, Ljerka ; Aljinović Barać, Željana ; Rojnica, Ivana
Izvornik
Journal of accounting and management (Zagreb) (1848-137X) 4
(2014), 2;
31-43
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
companies of special national interest (CSNIs) ; profitability ; solvency
Sažetak
The companies of special national interest (CSNI) are those appointed as such by the Croatian Parliament because they provide services related to areas of special importance for the implementation of economic policies. The state is majority owner or has control over these entities. The goal of this research is to determine to which extent CSNIs are competitive, i.e. are they more profitable and more indebt than their privately owned competitors. The research was conducted on the sample of 80 companies in 2011, comprising 40 CSNIs and 40 companies characterized as their competitors - privately owned companies which are doing the same or similar activities, provide the same or similar services, trade with substitutes or may affect the financial performance of CSNIs in any other way. The obtained results indicate that neither the profitability nor the leverage of CSNIs significantly differ from their competitors.
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,
RRIF Visoka škola za financijski menadžment, Zagreb