ANALIZA KVALITETA DOBITI JAVNIH PREDUZEĆA U REPUBLICI SRPSKOJ
ANALYSIS OF PROFIT QUALITY OF PUBLIC ENTERPRISES IN THE REPUBLIC OF SRPSKA
Author(s): Goran Ćetojević, Danijela TrubajićSubject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Visoka škola “CEPS – Centar za poslovne studije” Kiseljak
Keywords: financial reporting; public enterprises; Republic of Srpska; profits; business;
Summary/Abstract: Financial reporting of public enterprises plays a crucial role in assessing their performance and financial health. The quality of financial reporting, particularly the quality of profits, can be a key indicator of the success of public enterprises. However, public enterprises in the Republic of Srpska have faced challenges in transparency and integrity of their financial statements in recent years. In this context, the aim of this research is to analyze the quality of profits of public enterprises in the Republic of Srpska to identify factors that affect the quality of profits. The results of the research can help to understand the current state of financial reporting of public enterprises in the Republic of Srpska, which can be useful in improving their transparency and integrity, and thereby the overall success of their business.
Journal: Društvena i tehnička istraživanja
- Issue Year: 2023
- Issue No: 1
- Page Range: 173-195
- Page Count: 23
- Language: Bosnian