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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

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)

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    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.

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    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

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    Handle: RePEc:dug:actaec:y:2012:i:2:p:70-82
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    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.
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