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- Title
An Assessment of Mandatory Disclosure in the Annual Reports of Serbian Listed Companies.
- Authors
Spasić, Dejan; Denčić-Mihajlov, Ksenija
- Abstract
This paper investigates Serbian financial reporting regulation and the level of its harmonization with EU regulatory framework, as well as the disclosure practices of listed companies in Serbia. More precisely, we examine to what extent companies listed on the Belgrade Stock Exchange comply with the disclosure requirements of IFRS/IAS for the financial year ending in 2012. In order to assess the extent of the disclosure quality we develop the Serbian disclosure index.
- Subjects
SERBIA; FINANCIAL statements policy; FINANCIAL disclosure policy; STOCK exchanges; PUBLIC companies; FINANCIAL markets
- Publication
Economics & Business, 2014, Vol 26, p97
- ISSN
2256-0386
- Publication type
Article
- DOI
10.7250/eb.2014.026