Financial reporting as an instrument to protect creditors` interest in corporation subsidiaries
Informing creditors on the assets, liabilities, results and net cash of informing entities in order to make appropriate decisions on investments is considered one of the main objectives of fnancial reporting. Financial reports can fully contribute to protection of creditors` interest only under cond...
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Format: | Article |
Language: | English |
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University of Banja Luka, Faculty of Economics
2012-02-01
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Series: | Acta Economica |
Subjects: | |
Online Access: | http://ae.ef.unibl.org/index.php/AE/article/view/133 |