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Corporate Risk Reporting In Bosnia And Herzegovina

Author

Listed:
  • Josipa Grbavac
  • Zdenko Klepić
  • Nikola Papac

Abstract

Corporate reporting in Bosnia and Herzegovina is traditionally focused on meeting the legislation frame for the financial reporting. Changes in business environment influence on business perspective of doing business but also on decision making process for wide range of corporate stakeholders. All the matters aforesaid contribute to the necessary changes in traditional financial reporting. Risk reporting is only a first step of corporate reporting process improvement. The institutional frames for risk corporate reporting are IFRS and relevant EU directives. This paper analyzes requirements for corporate risk reporting in EU and Bosnia and Herzegovina. Further, authors will analyze present situation of meeting institutional requirements for corporate risk reporting in Bosnia and Herzegovina on the sample of listing companies on Federation of Bosnia and Herzegovina Stock Exchange - SASE and give some recommendation how to improve it.

Suggested Citation

  • Josipa Grbavac & Zdenko Klepić & Nikola Papac, 2015. "Corporate Risk Reporting In Bosnia And Herzegovina," Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 9(1), pages 411-421.
    • Handle: RePEc:isp:journl:v:9:y:2015:i:1:p:411-421
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    References listed on IDEAS

    as
    1. John F. Y. Brookfield, 2001. "Predicting the future," Nature, Nature, vol. 411(6841), pages 999-999, June.
    2. World Bank & Agency for Statistics of Bosnia and Herzegovina & FBiH Institute for Statistics & RS Institute for Statistics, 2015. "Bosnia and Herzegovina," World Bank Publications - Reports 22471, The World Bank Group.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    risk reporting; institutional frame for risk reporting; quality of financial reporting;
    All these keywords.

    JEL classification:

    • A - General Economics and Teaching

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