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Proceedings of the 9th International Scientific Conference - FINIZ 2022最新文献

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The Importance of Choosing and Applying Accounting Policies in the Corporate Management System 会计政策选择与运用在企业管理体系中的重要性
Proceedings of the 9th International Scientific Conference - FINIZ 2022 Pub Date : 1900-01-01 DOI: 10.15308/finiz-2022-32-38
J. Raičević, Marija Stojiljković
{"title":"The Importance of Choosing and Applying Accounting Policies in the Corporate Management System","authors":"J. Raičević, Marija Stojiljković","doi":"10.15308/finiz-2022-32-38","DOIUrl":"https://doi.org/10.15308/finiz-2022-32-38","url":null,"abstract":": The accounting information system's output, financial reports, serves as both internal and external users' main information source. Users can use them to see the company's financial performance, evaluate the resource management sector, and forecast the company's future growth. The foundation of the company decision-making process is data from financial reports. Financial statements are prepared using a variety of techniques and steps, all of which have an impact on the numbers that are displayed in them. The chosen accounting policies have a significant impact on the accuracy of financial statements. The attainment of the company's goals, which are represented in the achievement of the highest profit as well as the preservation of liquidity and the continuity of operations, is aided by","PeriodicalId":184430,"journal":{"name":"Proceedings of the 9th International Scientific Conference - FINIZ 2022","volume":"429 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123098249","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Food Delivery Apps: a Diffusion of Innovation Analysis 外卖应用:创新分析的扩散
Proceedings of the 9th International Scientific Conference - FINIZ 2022 Pub Date : 1900-01-01 DOI: 10.15308/finiz-2022-104-110
G. Malik, D. Singh, Swati Bhatnagar
{"title":"Food Delivery Apps: a Diffusion of Innovation Analysis","authors":"G. Malik, D. Singh, Swati Bhatnagar","doi":"10.15308/finiz-2022-104-110","DOIUrl":"https://doi.org/10.15308/finiz-2022-104-110","url":null,"abstract":": This paper aims to study the theory of Diffusion of Innovation in food ordering apps. In other words, to see how the innovation of Food Ordering Apps (FDAs) was diffused in the market amongst the various categories of customers. A structured survey form is used, using convenient sampling techniques. Two surveys were conducted with a gap of six months to understand if there was any change in perception in the consumer regarding the FDA. Significant findings were outlined under each demographic factor like gender, age, monthly income, marital status, and work status.","PeriodicalId":184430,"journal":{"name":"Proceedings of the 9th International Scientific Conference - FINIZ 2022","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133867233","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Impact of the Russia-Ukraine Conflict on Stock Market Performance: Event Study Analysis 俄乌冲突对股市表现的影响:事件研究分析
Proceedings of the 9th International Scientific Conference - FINIZ 2022 Pub Date : 1900-01-01 DOI: 10.15308/finiz-2022-15-20
Rakesh Kumar Verma, Rohit Bansal, Nikola Stakić, D. Singh
{"title":"The Impact of the Russia-Ukraine Conflict on Stock Market Performance: Event Study Analysis","authors":"Rakesh Kumar Verma, Rohit Bansal, Nikola Stakić, D. Singh","doi":"10.15308/finiz-2022-15-20","DOIUrl":"https://doi.org/10.15308/finiz-2022-15-20","url":null,"abstract":": The objective of this paper is to analyze short-term volatility and the Indian stock market’s reaction following the start of the Russia-Ukraine military conflict. In order to assess instantaneous market reaction, the event study method was used for the National Stock Exchange of India (NSE), with a specific emphasis on three dominant sectors – Information Technology (IT), Banking and Energy. Stock market performance one week before and after the event day was taken into consideration for comparison purposes and calculation of cumulative abnormal return rates. Furthermore, two event study methods have been applied: the mean-adjusted return model (MAR) and the market-adjusted return model (MKAR). According to expectations, analysis has shown negative reaction for all sectors on the event day; however there was a positive market recovery in the post-event period for two out of three sectors, exhibiting predominant behavioural overreaction and heightened volatility.","PeriodicalId":184430,"journal":{"name":"Proceedings of the 9th International Scientific Conference - FINIZ 2022","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130999559","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Financial Investigation of Public Procurement Fraud 公共采购欺诈的财务调查
Proceedings of the 9th International Scientific Conference - FINIZ 2022 Pub Date : 1900-01-01 DOI: 10.15308/finiz-2022-93-97
Dragan Savić, Goranka Knežević
{"title":"Financial Investigation of Public Procurement Fraud","authors":"Dragan Savić, Goranka Knežević","doi":"10.15308/finiz-2022-93-97","DOIUrl":"https://doi.org/10.15308/finiz-2022-93-97","url":null,"abstract":": Public procurement process comprises one-third of all budget spending in the Republic of Serbia. According to the Public Procurement Office report, since its establishment in 2002, the government of Serbia has been making more and more investments in this area. Public procurement represents a very important process in which goods and services are purchased by various state-owned entities and governmental units. This process opens the space for committing fraud if it is not regulated or monitored adequately. The aim of this paper is to analyze the State Audit Institution report for the year 2020, which is publicly available, to synthesize the most widely recognized irregularities in this process, which could signalize possible red flags for procurement fraud, as well as to analyze the financial consequences of those deficiencies and whether responsible individuals are adequately sanctioned for it.","PeriodicalId":184430,"journal":{"name":"Proceedings of the 9th International Scientific Conference - FINIZ 2022","volume":"125 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115890366","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Impact of Covid Epidemic on Financial Statements Auditing 新冠肺炎疫情对财务报表审计的影响
Proceedings of the 9th International Scientific Conference - FINIZ 2022 Pub Date : 1900-01-01 DOI: 10.15308/finiz-2022-3-8
Maja Kljajić, Vule Mizdraković, S. Janicijevic, Blaženka Hadrović Zekić
{"title":"The Impact of Covid Epidemic on Financial Statements Auditing","authors":"Maja Kljajić, Vule Mizdraković, S. Janicijevic, Blaženka Hadrović Zekić","doi":"10.15308/finiz-2022-3-8","DOIUrl":"https://doi.org/10.15308/finiz-2022-3-8","url":null,"abstract":"The global pandemic caused by the coronavirus in 2019 had significant consequences on financial reporting and auditing of those statements, which lead to numerous challenges that both audit clients and auditors had to respond to in a timely manner. Uncertainty and risk arising from the current environment have resulted in changes in reporting and audit procedures, although these areas are strictly governed by the legal and regulatory framework. This paper will analyse the existing guidelines on COVID-19 considerations related to financial statements audit, issued by global and national regulators and professional institutes. Namely, all ISA remain in effect and additionally COVID-19 related guidelines should be used as a supplementary material. Results indicate that auditors should pay close attention to following matters: audit quality, circumstances under which audit is complied, new techniques and technologies, changes in audit procedures and approaches, obtaining audit evidence, professional judgment and professional scepticism, as well as assessment of audit materiality.","PeriodicalId":184430,"journal":{"name":"Proceedings of the 9th International Scientific Conference - FINIZ 2022","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114281556","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Opportunities and Limitations of Behavioural Finance for Efficient Corporate Governance 行为金融学对有效公司治理的机遇与局限
Proceedings of the 9th International Scientific Conference - FINIZ 2022 Pub Date : 1900-01-01 DOI: 10.15308/finiz-2022-45-51
Olivera Mijailović
{"title":"Opportunities and Limitations of Behavioural Finance for Efficient Corporate Governance","authors":"Olivera Mijailović","doi":"10.15308/finiz-2022-45-51","DOIUrl":"https://doi.org/10.15308/finiz-2022-45-51","url":null,"abstract":": Behavioural corporate finance tends to add cognitive and psychological elements to the sophisticated mathematical and statistical models of modern corporate finance by observing and studying the behaviour of investors and managers. The theory does not offer a model for predicting the decision that will be made, but it provides the possibility to predict whether a ‘riskier’ or ‘safer’ decision will be made based on the ‘exclusion from the context’ through which it will determine its reference point and decision frame. The goal of this paper is to point out the limitations and reasons for the failure in modelling and concretization of scientific findings due to the limited access and the exclusion of the determination of the ultimate life purpose and expediency.","PeriodicalId":184430,"journal":{"name":"Proceedings of the 9th International Scientific Conference - FINIZ 2022","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121562810","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Credit Risk Management in a Changing World 变化世界中的信用风险管理
Proceedings of the 9th International Scientific Conference - FINIZ 2022 Pub Date : 1900-01-01 DOI: 10.15308/finiz-2022-66-70
Tijana Radojević, Marina Kesić, Danica Rajin, Ričardas Butėnas
{"title":"Credit Risk Management in a Changing World","authors":"Tijana Radojević, Marina Kesić, Danica Rajin, Ričardas Butėnas","doi":"10.15308/finiz-2022-66-70","DOIUrl":"https://doi.org/10.15308/finiz-2022-66-70","url":null,"abstract":": The appearance of credit risk is one of the key dangers for the banking portfolio because if it becomes impossible to collect claims from several key clients, the bank could remain insolvent. Recent financial crises have highlighted the need for banks to identify, measure, assess, and control credit risk, as well as to ensure an adequate level of capital to cover potential losses in the event of loan defaults. Therefore, risk management relies heavily on the direct application of mathematical and statistical methods and models, as well as on the use of their results for business purposes. The aim of this paper is to gain knowledge about how banks manage credit risk in a changing world, bearing in mind that credit risk management is one of the indicators of the results of the banking operations of a particular bank.","PeriodicalId":184430,"journal":{"name":"Proceedings of the 9th International Scientific Conference - FINIZ 2022","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129306729","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Herding in Cryptocurrencies: CSSD and CSAD Approaches 加密货币中的羊群:CSSD和CSAD方法
Proceedings of the 9th International Scientific Conference - FINIZ 2022 Pub Date : 1900-01-01 DOI: 10.15308/finiz-2022-52-56
Lucas Deighton Chrisostomides
{"title":"Herding in Cryptocurrencies: CSSD and CSAD Approaches","authors":"Lucas Deighton Chrisostomides","doi":"10.15308/finiz-2022-52-56","DOIUrl":"https://doi.org/10.15308/finiz-2022-52-56","url":null,"abstract":"","PeriodicalId":184430,"journal":{"name":"Proceedings of the 9th International Scientific Conference - FINIZ 2022","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126798775","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Development of Electronic Banking in Serbia During the Covid-19 Pandemic 新冠肺炎疫情期间塞尔维亚电子银行的发展
Proceedings of the 9th International Scientific Conference - FINIZ 2022 Pub Date : 1900-01-01 DOI: 10.15308/finiz-2022-71-79
Milena Nikolić Škobo, Milosav Stojanović, Kristina Bojić
{"title":"Development of Electronic Banking in Serbia During the Covid-19 Pandemic","authors":"Milena Nikolić Škobo, Milosav Stojanović, Kristina Bojić","doi":"10.15308/finiz-2022-71-79","DOIUrl":"https://doi.org/10.15308/finiz-2022-71-79","url":null,"abstract":"Contemporary business environment is characterized by rapid changes, hyper-competition, globalization of business and an increasingly fast development of IT technologies. Monitoring and adapting to these changes, along with the continuous introduction of business innovation in the 21st century is the prerequisite for the survival and development of banks in the financial market. In response to these changes, banks have expanded their offer to include and develop electronic banking. The COVID-19 pandemic has shown the significance of electronic banking when it is necessary to reduce visits to bank branches due to isolation and avoiding threats to people’s health. The development of electronic banking in Serbia during the COVID-19 pandemic is analysed in this paper, with the aim to determine whether the COVID-19 pandemic has affected the development of electronic banking in Serbia and to highlight the possibilities for further development of this type of banking in the country.","PeriodicalId":184430,"journal":{"name":"Proceedings of the 9th International Scientific Conference - FINIZ 2022","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132508477","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Importance of Internal Audit in Achieving Successful Management 内部审计对成功管理的重要性
Proceedings of the 9th International Scientific Conference - FINIZ 2022 Pub Date : 1900-01-01 DOI: 10.15308/finiz-2022-39-44
Igor Đorić, Miroslav Perić, Nikica Radović
{"title":"The Importance of Internal Audit in Achieving Successful Management","authors":"Igor Đorić, Miroslav Perić, Nikica Radović","doi":"10.15308/finiz-2022-39-44","DOIUrl":"https://doi.org/10.15308/finiz-2022-39-44","url":null,"abstract":": Applying internal audit and its mechanisms of internal control systems contributes significantly to business resilience, with the potential to design new strategies to promote business stability and enhance business operations and success. This paper introduces results of a study based on exam-ining the present state and degree of internal auditing on a sample of companies doing business in the Republic of Serbia. In line with the results of the empirical research, it can be concluded that internal audit helps improve business management in companies in the Republic of Serbia. Also, the level of development of internal audit does not correspond to the level of development of this profession observed in countries with highly-developed market economies.","PeriodicalId":184430,"journal":{"name":"Proceedings of the 9th International Scientific Conference - FINIZ 2022","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121777967","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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