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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Vydáno v:Australian journal of management Ročník 49; číslo 4; s. 722 - 739
Hlavní autoři: Vladimir Obradovic, Milan Cupic, Dragomir Dimitrijevic
Médium: Journal Article
Jazyk:angličtina
Vydáno: Thousand Oaks, CA SAGE Publications 01.11.2024
Sage Publications Ltd
Témata:
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
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Shrnutí: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.
Bibliografie:Australian Journal of Management, Vol. 49, No. 4, Dec 2024, 722-739
Informit, Melbourne (Vic)
ObjectType-Article-1
SourceType-Scholarly Journals-1
ObjectType-Feature-2
content type line 14
ISSN:0312-8962
1327-2020
DOI:10.1177/03128962231177094