FACTORS AFFECTING FINANCIAL REPORTING QUALITY IN AGRICULTURAL COMPANIES IN THE REPUBLIC OF SERBIA
| Autor: | Milica Djordjevic, Bojana Novićević Čečević, Marjan Mirčevski |
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| Jazyk: | English<br />Serbian |
| Rok vydání: | 2024 |
| Předmět: | |
| Zdroj: | Ekonomika Poljoprivrede (1979), Vol 71, Iss 3 (2024) |
| Druh dokumentu: | article |
| ISSN: | 0352-3462 2334-8453 |
| DOI: | 10.59267/ekoPolj24031033D |
| Popis: | The research objective is to establish the factors that influence financial reporting quality (FRQ) in agricultural companies in the Republic of Serbia. Based on a sample of 99 large and medium-sized companies in this sector (86.09% of the total population), and following the analysis of 2018-2022 financial statements and auditor’s reports, we examine the conditionality of earnings management (EM) as a FRQ determinant at enterprise level. In order to achieve the defined objective, we apply statistical methods, i.e. correlation and multiple linear regression. The research results indicate that more profitable companies have better FRQ, i.e., a higher return on assets, then companies whose financial statements are audited by Big 4 audit firms and companies with low debts. Also, the research results indicate that FRQ of the sampled companies is not affected by their liquidity, board size and audit tenure. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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