Pregled bibliografske jedinice broj: 854514
ANALYSIS OF CLASSIFICATION CRITERIA RELEVANT IN DETERMINING COMPANIES’ SIZE
ANALYSIS OF CLASSIFICATION CRITERIA RELEVANT IN DETERMINING COMPANIES’ SIZE // Proceedings of 23rd Research World International Conference
Barcelona, Španjolska, 2016. str. 32-37 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 854514 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
ANALYSIS OF CLASSIFICATION CRITERIA RELEVANT IN DETERMINING COMPANIES’ SIZE
Autori
Žager, Katarina ; Tušek, Boris ; Ježovita, Ana
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Proceedings of 23rd Research World International Conference
/ - , 2016, 32-37
ISBN
978-93-86291-54-7
Skup
International Conference on Economcs and Finance Research
Mjesto i datum
Barcelona, Španjolska, 09.12.2016. - 10.12.2016
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
size classification criteria ; small and medium-sized companies ; multiple regression ; dominance analysis ; zeroorder correlation.
Sažetak
The paper present results of conducted research onranking classification criteria for determining a company’s size by importance. Classification criteria for determining the size of a company in the European Unionare the average employee number, the balance sheet total and the annual income. The Accounting law in Croatia is harmonised with the European Union accounting legislation included in Directive 2013/34/EU on the annual financial statementconsolidated financial statements and related reports of certain types of undertakings. The paper includes analysis of ranking classification criteria which is conducted for the companies from Croatiafor the period from 2005 to 2014 by using correlation analysis, multiple regression analysis and dominance analysis.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Ustanove:
Ekonomski fakultet, Zagreb
