Zobrazeno 1 - 10 of 11 pro vyhledávání: '"Bojan Rupić"'
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Akademický článek
Free Cash Flow Valuation Model in Capital Budgeting
Autor: Ivana Bešlić Rupić, Dragana Bešlić Obradović, Bojan Rupić
Publikováno v: European Project Management Journal, Vol 7, Iss 1, Pp 75-84 (2017)
Modern performance measures should provide an accurate assessment of the intrinsic value of the company, as well as the value for the owners (shareholders). The essence is maximizing the immanent or guaranteed value of the company. Free cash flow is
Externí odkaz: https://doaj.org/article/589d0750fd454271bc1ef04147ca0f82
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4
THE CHALLENGES IN AUDITING FINANCIAL STATEMENTS AT FAIR VALUE CONCEPT (FVC) IN DEVELOPING ECONOMIES: THE CASE OF REPUBLIC OF SERBIA
Autor: Ljiljana Bonić, Vesna Janković-Milić, Bojan Rupić
Publikováno v: Facta Universitatis, Series: Economics and Organization. :053
Some balance sheet items are the result of judgments, including fair value estimates, so the relevant evidence is very complicated to collect by auditors, thus the risk of misstatements in financial statements is inevitably greater. The research obje
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::b1a0a5451b20bb55b64e6bd4f48b6c6e
https://doi.org/10.22190/fueo211224005b
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5
INVESTIGATING INCOME SMOOTHING: EMPIRICAL EVIDENCE FROM SERBIAN’S HOTEL COMPANIES
Autor: Kapital revizija doo, Vojvode Mišića, Novi Sad, Serbia, Ivana Bešlić Rupić, Dragana Bešlić Obradović, Bojan Rupić
Publikováno v: 5th International Thematic Monograph: Modern Management Tools and Economy of Tourism Sector in Present Era
The flexibility in accounting standards and principles, lead to incentives for managers to show a good picture of the companies. It is logical and rational for managers to attempt to smooth income by using certain accounting devices to reduce the com
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::10c5ff3eff9839cf802cee9f20a0f663
https://doi.org/10.31410/tmt.2020.347
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THE EFFECT OF FINANCIAL PERFORMANCES ON EARNINGS QUALITY OF SERBIAN HOTELS
Autor: Bojan Rupić, Dragana Bešlić Obradović, Kapital revizija doo, Vojvode Mišića, Novi Sad, Serbia, Ivana Bešlić Rupić
Publikováno v: 5th International Thematic Monograph: Modern Management Tools and Economy of Tourism Sector in Present Era
This study examines the effect of financial performances on earnings quality using a sample of Serbian hotels during the period 2015-2019. First, the authors build a multidimensional measure of earnings quality including attributes as the hotel’s g
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::cff7f3a6fd1ca56b8105a7c5013fa6b8
https://doi.org/10.31410/tmt.2020.333
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7
Fair Value Concept Specifics in Financial Reporting and Auditing
Autor: Ljiljana Bonić, Bojan Rupić
Publikováno v: Economic Themes. 53:119-141
Investors have become the most important users of financial statements in modern business conditions, and mixed base of financial reporting has been established in order to meet their information needs and it includes elements of the concept of histo
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::03e9ad2f870d9b8bf70074a88ab7879e
https://doi.org/10.1515/ethemes-2015-0008
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10.5937/skolbiz1-5726 = Relevance of free cash flow as a measure of generating value for owners
Autor: Dragana Bešlić, Bojan Rupić, Ivana Bešlić
Publikováno v: Skola biznisa. :34-51
In the new economy or knowledge economy the main goal of any company should be directed towards the achievement of the business in the interest of the owners, or generating the value for owners. In dynamic business environment, an effective performan
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::40b9403130eddfb9cbd10ba591ffc4b8
https://doi.org/10.5937/skolbiz1-5726
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