ACCOUNTING FOR AGRICULTURAL ACTIVITY: HOW TRANSPARENT ARE SERBIAN COMPANIES?
In this study, we analyze compliance with global professional accounting regulation in a sample of Serbian agricultural companies. Focusing on key mandatory disclosures related to biological assets, we calculate the companies’ annual and average Disclosure Scores and find significant non- complianc...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Naučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt
2025-06-01
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| Series: | Ekonomika Poljoprivrede (1979) |
| Subjects: | |
| Online Access: | https://www.ea.bg.ac.rs/index.php/EA/article/view/2454 |
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