Pregled bibliografske jedinice broj: 774839
Implementation of residual income concept in measuring company's financial performance
Implementation of residual income concept in measuring company's financial performance // Journal of accounting and management (Zagreb), 4 (2014), 2; 21-30 (međunarodna recenzija, članak, znanstveni)
CROSBI ID: 774839 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Implementation of residual income concept in measuring company's financial performance
Autori
Milinović, Marijan
Izvornik
Journal of accounting and management (Zagreb) (1848-137X) 4
(2014), 2;
21-30
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
residual income ; ROE ; financial performance
Sažetak
The paper examines theoretical assumptions and factors regarding the implementation of residual income concept in measuring company's financial performance. Implementation of residual income concept has been empirically tested on a selected sample of Croatian companies. Findings resulting from conducted calculations have shown that only twelve (8.11%) out of 148 analysed companies recorded residual income for their owners within the observed period with a 6.80% average rate of residual income return compared to equity invested, while the equity invested in all other companies was impaired by an economic loss of 8.26%. If the entire sample is observed, there has been consolidated economic loss of 6.18%. Research results can be found useful by researchers, managers, teachers and others interested in measuring company's financial performance.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
