An Assessment of Mandatory Disclosure in the Annual Reports of Serbian Listed Companies | Zendy

Dejan Spasić | Zendy; Ksenija Denčić Mihajlov | Zendy

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An Assessment of Mandatory Disclosure in the Annual Reports of Serbian Listed Companies

Author(s) -

Dejan Spasić,

Ksenija Denčić Mihajlov

Publication year - 2015

Publication title -

economics and business

Language(s) - English

Resource type - Journals

eISSN - 2256-0394

pISSN - 2256-0386

DOI - 10.7250/eb.2014.026

Subject(s) - serbian , accounting , harmonization , business , stock exchange , index (typography) , annual report , order (exchange) , quality (philosophy) , finance , philosophy , linguistics , physics , epistemology , world wide web , computer science , acoustics

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.

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