ACCOUNTING VALUATION OF THE FINANCIAL REPORTING SYSTEM THROUGH INTERDEPENDENCE OF EXTERNAL FACTORS

Financial reporting mostly depends on the micro and macro environment. The emphasis is primarily on the institutional environment with specific differences between countries. Namely, that is one of the facts contributing to the detected gap in the implementation of financial reporting standards. Fro...

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Bibliographic Details
Main Authors: Ivo Mijoč, Dubravka Pekanov Starčević, Emil Mihalina
Format: Article
Language:English
Published: Faculty of Economics and Business in Osijek 2016-06-01
Series:Ekonomski Vjesnik
Subjects:
Online Access:http://hrcak.srce.hr/file/237444