IDEAS home Printed from https://ideas.repec.org/a/eur/ejesjr/251.html
   My bibliography  Save this article

The Impact and Effects of Financial Reporting in the Public Accounting Econometric Analysis Model: Revenue and Expenditures for Period 2007-2017

Author

Listed:
  • Lulaj Enkeleda

    (LulajMSc. Phd. Cand. University of Peja “Haxhi Zeka†, Kosovo)

Abstract

This scientific paper it aims to look at the importance and effects of financial reporting in public accounting by analyzing incomes (receipts) and expenditures (payments) in the money cash during the period 2007-2017. The impact and effects of globalization and the numerous changes in various economic activities, in particular financial reforms in transition countries with particular emphasis on the state of Kosovo, added the need for application and harmonization of accounting standards and financial reporting standards. The importance of applying these standards is to increase the importance and effects on financial reforms by applying a set of uniform and rigorous rules for financial reporting in the annual, nine-month, six-month, quarterly, and monthly financial statements. Thus, the purpose of this scientific paper is the ecometric analysis of financial statements for receipts and payments based in the cash money ,which include public revenue and public expenditures during the 10 year period ,using statistical analysis and tests such as: regression, anova, t-test, intercept, degree of freedom, multiple R, square R, F, and others models that coincide this research for each variable, proving hypotheses or not, how important and what have been the effects on financial reforms during 2007-2017. Findings from this research will be help the state of the Kosovo look at financial reforms and comparability between the years for each variable.

Suggested Citation

  • Lulaj Enkeleda, 2019. "The Impact and Effects of Financial Reporting in the Public Accounting Econometric Analysis Model: Revenue and Expenditures for Period 2007-2017," European Journal of Economics and Business Studies Articles, Revistia Research and Publishing, vol. 5, ejes_v5_i.
    • Handle: RePEc:eur:ejesjr:251
    DOI: 10.26417/ejes.v5i1.p46-66
    as

    Download full text from publisher

    File URL: https://brucol.be/index.php/ejes/article/view/5482
    Download Restriction: no
    File URL: https://brucol.be/files/articles/ejes_v5_i1_19/Lulaj.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.26417/ejes.v5i1.p46-66?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Hanushek, Eric A. & Woessmann, Ludger, 2007. "The role of education quality for economic growth," Policy Research Working Paper Series 4122, The World Bank.
    2. Matthew A. Baum & David A. Lake, 2003. "The Political Economy of Growth: Democracy and Human Capital," American Journal of Political Science, John Wiley & Sons, vol. 47(2), pages 333-347, April.
    3. van Loo, J.B. & Toolsema, B., 2004. "The empirical determination of key skills from an economic perspective," ROA Research Memorandum 3E, Maastricht University, Research Centre for Education and the Labour Market (ROA).
    4. Neuman, Shoshana & Ziderman, Adrian, 2003. "Can vocational education improve the wages of minorities and disadvantaged groups?: The case of Israel," Economics of Education Review, Elsevier, vol. 22(4), pages 421-432, August.
    5. Loo Jasper B. van & Toolsema Bert, 2004. "The Empirical Determination of Key Skills from an Economic Perspective," ROA Research Memorandum 004, Maastricht University, Research Centre for Education and the Labour Market (ROA).
    6. Ludger Vessman & Jerik Hanushek, 2007. "The role of education quality in economic growth (Part I)," Voprosy obrazovaniya / Educational Studies Moscow, National Research University Higher School of Economics, issue 2, pages 86-116.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Fadi Fawaz & Anis Mnif & Ani Popiashvili, 2021. "Impact of governance on economic growth in developing countries: a case of HIDC vs. LIDC," Journal of Social and Economic Development, Springer;Institute for Social and Economic Change, vol. 23(1), pages 44-58, June.
    2. David Shin, 2020. "The Military in Politics and Democracy: Its Impact on Government Spending for Education and Health," Social Science Quarterly, Southwestern Social Science Association, vol. 101(5), pages 1810-1826, September.
    3. Arman Canatay & Leonel Prieto & Muhammad Ruhul Amin, 2025. "Navigating the Convergence of Global Competitiveness and Sustainable Development: A Multi-Level Analysis," Sustainability, MDPI, vol. 17(12), pages 1-39, June.
    4. Assaad, Ragui & Hendy, Rana & Salehi-Isfahani, Djavad, 2019. "Inequality of opportunity in educational attainment in the Middle East and North Africa: Evidence from household surveys," International Journal of Educational Development, Elsevier, vol. 66(C), pages 24-43.
    5. Nadir ALTINOK, 2015. "Une éducation pour tous de qualité: une analyse statistique sur les pays d'Afrique sub-saharienne," Economies et Sociétés (Serie 'Histoire Economique Quantitative'), Association Française de Cliométrie (AFC), issue 50, pages 919-950, Juin.
    6. UNESCO Publishing, 2015. "The Economic Cost of Out-of-School Children in Southeast Asia," Working Papers id:7651, eSocialSciences.
    7. Peng, Huamin & Qi, Lin & Wan, Guowei & Li, Bingqin & Hu, Bo, 2020. "Child population, economic development and regional inequality of education resources in China," Children and Youth Services Review, Elsevier, vol. 110(C).
    8. Abdel-Rahman, Alaa & Fuller, David, 2014. "Education and employment in Egypt: the policies, discrepancies and possible solutions," MPRA Paper 67571, University Library of Munich, Germany.
    9. World Bank, 2012. "Jamaica : Teachers," World Bank Publications - Reports 17673, The World Bank Group.
    10. Vegas, E & Ganimian, A. J., 2013. "Theory and Evidence on Teacher Policies in Developed and Developing Countries," Working Paper 104291, Harvard University OpenScholar.
    11. Luiz Mário Martins Brotherhood & Pedro Cavalcanti Ferreira & Cezar Santos, 2018. "Returns To Schooling And Quality Of Education In Brazil: Evidence From Migrants Data," Anais do XLIV Encontro Nacional de Economia [Proceedings of the 44th Brazilian Economics Meeting] 234, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics].
    12. World Bank, 2013. "Macedonia Teachers : SABER Country Report 2013," World Bank Publications - Reports 20152, The World Bank Group.
    13. Senate Economic Planning Office SEPO, 2012. "K to 12: The Key to Quality Education?," Working Papers id:4726, eSocialSciences.
    14. World Bank, 2012. "Guinea-Bissau Teachers : SABER Country Report 2012," World Bank Publications - Reports 20164, The World Bank Group.
    15. Brezis Elise S., 2019. "Should individuals migrate before acquiring education or after? A new model of Brain Waste vs. Brain Drain," The B.E. Journal of Macroeconomics, De Gruyter, vol. 19(2), pages 1-11, June.
    16. Carolina Zayas Márquez & Santos Lopez Leyva & Patricia Moctezuma Hernández, 2016. "Influencia de los rankings universitarios sobre la calidad de las universidades de Argentina, Brasil, Chile y México," Investigaciones de Economía de la Educación volume 11, in: José Manuel Cordero Ferrera & Rosa Simancas Rodríguez (ed.), Investigaciones de Economía de la Educación 11, edition 1, volume 11, chapter 25, pages 467-482, Asociación de Economía de la Educación.
    17. Valerio Mendoza, Octasiano Miguel & Borsi, Mihály Tamás & Comim, Flavio, 2022. "Human capital dynamics in China: Evidence from a club convergence approach," Journal of Asian Economics, Elsevier, vol. 79(C).
    18. Maria Ines Barbosa Camargo & Antonio García Sánchez & Mª Luisa Ridao Carlini, 2016. "Influencia de las ayudas financieras en el acceso a estudios universitarios: El caso de Colombia," Investigaciones de Economía de la Educación volume 11, in: José Manuel Cordero Ferrera & Rosa Simancas Rodríguez (ed.), Investigaciones de Economía de la Educación 11, edition 1, volume 11, chapter 4, pages 91-110, Asociación de Economía de la Educación.
    19. Williams, Timothy P., 2017. "The Political Economy of Primary Education: Lessons from Rwanda," World Development, Elsevier, vol. 96(C), pages 550-561.
    20. SAM, Vichet, 2018. "Overeducation among graduates in developing countries: What impact on economic growth?," MPRA Paper 87674, University Library of Munich, Germany.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eur:ejesjr:251. See general information about how to correct material in RePEc.

    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 CitEc recognized a bibliographic reference but did not link an item in RePEc 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Revistia Research and Publishing (email available below). General contact details of provider: https://revistia.com/index.php/ejes .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.