Financial reporting in times of crisis: The case of the Serbian developing economy during COVID-19
This study examines the impact of the COVID-19 pandemic on financial reporting in Serbia from the perspective of preparers of financial statements. Notably, the pandemic affected financial reporting in Serbia and preparers faced more professional difficulties during than before the pandemic. Financi...
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| Published in: | Australian journal of management Vol. 49; no. 4; pp. 722 - 739 |
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| Main Authors: | , , |
| Format: | Journal Article |
| Language: | English |
| Published: |
Thousand Oaks, CA
SAGE Publications
01.11.2024
Sage Publications Ltd |
| Subjects: | |
| ISSN: | 0312-8962, 1327-2020 |
| Online Access: | Get full text |
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| Abstract | This study examines the impact of the COVID-19 pandemic on financial reporting in Serbia from the perspective of preparers of financial statements. Notably, the pandemic affected financial reporting in Serbia and preparers faced more professional difficulties during than before the pandemic. Financial reporting problems regarding future expectations and uncertainty are an important source of concern for preparers. The preparers who apply International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs) perceive some more difficulties than those who apply full IFRSs. This study contributes to the scarce literature regarding the impact of the COVID-19 pandemic on financial reporting. |
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| AbstractList | This study examines the impact of the COVID-19 pandemic on financial reporting in Serbia from the perspective of preparers of financial statements. Notably, the pandemic affected financial reporting in Serbia and preparers faced more professional difficulties during than before the pandemic. Financial reporting problems regarding future expectations and uncertainty are an important source of concern for preparers. The preparers who apply International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs) perceive some more difficulties than those who apply full IFRSs. This study contributes to the scarce literature regarding the impact of the COVID-19 pandemic on financial reporting. JEL Classification: M41, G01 This study examines the impact of the COVID-19 pandemic on financial reporting in Serbia from the perspective of preparers of financial statements. Notably, the pandemic affected financial reporting in Serbia and preparers faced more professional difficulties during than before the pandemic. Financial reporting problems regarding future expectations and uncertainty are an important source of concern for preparers. The preparers who apply International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs) perceive some more difficulties than those who apply full IFRSs. This study contributes to the scarce literature regarding the impact of the COVID-19 pandemic on financial reporting. This study examines the impact of the COVID-19 pandemic on financial reporting in Serbia from the perspective of preparers of financial statements. Notably, the pandemic affected financial reporting in Serbia and preparers faced more professional difficulties during than before the pandemic. Financial reporting problems regarding future expectations and uncertainty are an important source of concern for preparers. The preparers who apply International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs) perceive some more difficulties than those who apply full IFRSs. This study contributes to the scarce literature regarding the impact of the COVID-19 pandemic on financial reporting. JEL Classification: M41, G01 |
| Author | Vladimir Obradovic Milan Cupic Dragomir Dimitrijevic |
| Author_xml | – sequence: 1 fullname: Vladimir Obradovic – sequence: 2 fullname: Milan Cupic – sequence: 3 fullname: Dragomir Dimitrijevic |
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| Keywords | financial reporting COVID-19 pandemic preparers of financial statements crisis International Financial Reporting Standards |
| Language | English |
| License | This article is made available via the PMC Open Access Subset for unrestricted re-use and analyses in any form or by any means with acknowledgement of the original source. These permissions are granted for the duration of the COVID-19 pandemic or until permissions are revoked in writing. Upon expiration of these permissions, PMC is granted a perpetual license to make this article available via PMC and Europe PMC, consistent with existing copyright protections. |
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| Snippet | This study examines the impact of the COVID-19 pandemic on financial reporting in Serbia from the perspective of preparers of financial statements. Notably,... |
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| StartPage | 722 |
| SubjectTerms | COVID-19 COVID-19 Pandemic (2020-) Developing countries Economic aspects Finance Financial reporting Financial statements International Financial Reporting Standards LDCs Management of crises Small & medium sized enterprises-SME Small business State supervision Uncertainty |
| Title | Financial reporting in times of crisis: The case of the Serbian developing economy during COVID-19 |
| URI | http://search.informit.org/doi/10.3316/informit.T2024121400014391891308619 https://journals.sagepub.com/doi/full/10.1177/03128962231177094 https://www.proquest.com/docview/3123378885 https://pubmed.ncbi.nlm.nih.gov/PMC10242337 |
| Volume | 49 |
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