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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

Author

Listed:
  • Artor Nuhiu

    () (University of Prishtina, Republic of Kosovo)

  • Arber Hoti

    () (University of Prishtina, Republic of Kosovo)

  • Lulzim Krasniqi

    () (University of Prishtina, Republic of Kosovo)

Abstract

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.

Suggested Citation

  • Artor Nuhiu & Arber Hoti & Lulzim Krasniqi, 2012. "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," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 2(2), pages 70-82, April.
  • Handle: RePEc:dug:actaec:y:2012:i:2:p:70-82
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    References listed on IDEAS

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