IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Log in (now much improved!) to save this article

Th? Imp?ct of F?n?nc??l R?port?ng of Sm?ll ?nd M?d?um S?z?d Ent?rpr?s?s ?n Econom?c D?v?lopm?nt of B?lk?n Countr??s

Listed author(s):
  • Artor Nuhiu

    ()

    (University of Prishtina, Republic of Kosovo)

  • Arber Hoti

    ()

    (University of Prishtina, Republic of Kosovo)

  • Lulzim Krasniqi

    ()

    (University of Prishtina, Republic of Kosovo)

Registered author(s):

    Th? ?mport?nc? of ?nt?rn?l ?nd ?xt?rn?l ?ccount?ng ?s ? sourc? of ?nform?t?on for own?rs ?nd m?n?g?rs of sm?ll ?nt?rpr?s?s ?nd th??r d?ff?r?nt st?k?hold?rs ?s st??d?ly grow?ng. It ?s of cruc??l ?mport?nc? th?t th? ?ccount?ng syst?ms ?ppl??d by sm?ll ?nt?rpr?s?s m??t th??r ?ctu?l n??ds, prov?d?ng n?c?ss?ry ?nform?t?on y?t ?vo?d?ng unjust?f??d ?dm?n?str?t?v? burd?n. It ?s r?cogn?s?d th?t ?ppropr??t? ?ccount?ng ?nform?t?on ?s ?mport?nt for ? succ?ssful m?n?g?m?nt of ? bus?n?ss wh?th?r ?t ?s l?rg? or sm?ll. At EU l?v?l, ?ccount?ng l?g?sl?t?on ?s ?n pl?c? for l?st?d comp?n??s, ?.?. th? Int?rn?t?on?l Account?ng St?nd?rds/Int?rn?t?on?l F?n?nc??l R?port?ng St?nd?rds ?nd for non-l?st?d l?m?t?d l??b?l?ty comp?n??s, th? Fourth ?nd th? S?v?nth Comp?ny L?w D?r?ct?v?s ?.?. th? Account?ng D?r?ct?v?s. How?v?r, ?t EU l?v?l th?r? ?s no ?ccount?ng l?g?sl?t?on ?ppl?c?bl? to thos? ?nt?rpr?s?s wh?ch ?r? not l?st?d or ?r? not l?m?t?d l??b?l?ty comp?n??s; ?n most c?s?s w? would b? r?f?rr?ng to sm?ll ?nt?rpr?s?s. B?c?us? of th? ?mport?nc? of ?ppropr??t? ?ccount?ng ?nform?t?on for own?rs ?nd m?n?g?rs of sm?ll ?nt?rpr?s?s ?nd th??r d?ff?r?nt st?k?hold?rs, ?t ?s cons?d?r?d ?mport?nt to ?n?lys? th? v?r?ous ?ccount?ng syst?ms ?ppl??d ?n M?mb?r St?t?s ?n th? c?s? of non-r?gul?t?on ?t EU l?v?l.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://journals.univ-danubius.ro/index.php/oeconomica/article/view/1157/1113
    Download Restriction: no

    Article provided by Danubius University of Galati in its journal ACTA UNIVERSITATIS DANUBIUS. OECONOMICA.

    Volume (Year): (2012)
    Issue (Month): 2(2) (April)
    Pages: 70-82

    as
    in new window

    Handle: RePEc:dug:actaec:y:2012:i:2:p:70-82
    Contact details of provider: Web page: http://journals.univ-danubius.ro/index.php/oeconomica/

    More information through EDIRC

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    as
    in new window


    1. Ayhan Kose & Kenneth Rogoff & Eswar S Prasad & Shang-Jin Wei, 2003. "Effects of Financial Globalization on Developing Countries; Some Empirical Evidence," IMF Occasional Papers 220, International Monetary Fund.
    2. Fischer, S. & Cooper, R.N. & Dornbusch, R. & Garber, P.M. & Massad, C. & Polak, J.J. & Rodrik, D. & Tarapore, S.S., 1998. "Should the IMF Pursue Capital-Account Convertibility?," Princeton Essays in International Economics 207, International Economics Section, Departement of Economics Princeton University,.
    3. M. Ayhan Kose & Eswar Prasad & Kenneth Rogoff & Shang-Jin Wei, 2009. "Financial Globalization: A Reappraisal," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, vol. 56(2), pages 143-197, June.
    4. Ross Levine, 1997. "Financial Development and Economic Growth: Views and Agenda," Journal of Economic Literature, American Economic Association, vol. 35(2), pages 688-726, June.
    5. Michael W. Klein & Giovanni Olivei, 1999. "Capital Account Liberalization, Financial Depth and Economic Growth," NBER Working Papers 7384, National Bureau of Economic Research, Inc.
    6. Levine, Ross, 2005. "Finance and Growth: Theory and Evidence," Handbook of Economic Growth,in: Philippe Aghion & Steven Durlauf (ed.), Handbook of Economic Growth, edition 1, volume 1, chapter 12, pages 865-934 Elsevier.
    7. Wei, Shang-Jin, 2006. "Connecting two views on financial globalization: Can we make further progress?," Journal of the Japanese and International Economies, Elsevier, vol. 20(4), pages 459-481, December.
    8. Feldstein, Martin & Horioka, Charles, 1980. "Domestic Saving and International Capital Flows," Economic Journal, Royal Economic Society, vol. 90(358), pages 314-329, June.
    9. Lawrence H. Summers, 2000. "International Financial Crises: Causes, Prevention, and Cures," American Economic Review, American Economic Association, vol. 90(2), pages 1-16, May.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:dug:actaec:y:2012:i:2:p:70-82. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Daniela Robu)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.