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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Veröffentlicht in:	Australian journal of management Jg. 49; H. 4; S. 722 - 739
Hauptverfasser:	Vladimir Obradovic, Milan Cupic, Dragomir Dimitrijevic
Format:	Journal Article
Sprache:	Englisch
Veröffentlicht:	Thousand Oaks, CA SAGE Publications 01.11.2024 Sage Publications Ltd
Schlagworte:	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 SERBIA Serbia financial reporting COVID-19 pandemic preparers of financial statements crisis International Financial Reporting Standards
ISSN:	0312-8962, 1327-2020
Online-Zugang:	Volltext
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