ACCOUNTING FOR AGRICULTURAL ACTIVITY: HOW TRANSPARENT ARE SERBIAN COMPANIES?

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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Bibliographic Details
Main Authors: Marina Vasilić, Bojan Savić
Format: Article
Language:English
Published: Naučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt 2025-06-01
Series:Ekonomika Poljoprivrede (1979)
Subjects:
financial reporting
quality
biological assets
disclosures
compliance with accounting regulations
Online Access:https://www.ea.bg.ac.rs/index.php/EA/article/view/2454
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