危机时期的财务报告：新冠肺炎期间塞尔维亚发展中经济的案例

IF 2 4区管理学 Q3 BUSINESS

Australian Journal of Management Pub Date : 2023-06-05 DOI:10.1177/03128962231177094

V. Obradović, Milan Čupić, D. Dimitrijevic

{"title":"危机时期的财务报告：新冠肺炎期间塞尔维亚发展中经济的案例","authors":"V. Obradović, Milan Čupić, D. Dimitrijevic","doi":"10.1177/03128962231177094","DOIUrl":null,"url":null,"abstract":"This study examines the impact of the COVID-19 pandemic on financial reporting in Serbia from the perspective of preparers of financial statements. Notably, the pandemic affected financial reporting in Serbia and preparers faced more professional difficulties during than before the pandemic. Financial reporting problems regarding future expectations and uncertainty are an important source of concern for preparers. The preparers who apply International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs) perceive some more difficulties than those who apply full IFRSs. This study contributes to the scarce literature regarding the impact of the COVID-19 pandemic on financial reporting. JEL Classification: M41, G01","PeriodicalId":47209,"journal":{"name":"Australian Journal of Management","volume":null,"pages":null},"PeriodicalIF":2.0000,"publicationDate":"2023-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Financial reporting in times of crisis: The case of the Serbian developing economy during COVID-19\",\"authors\":\"V. Obradović, Milan Čupić, D. Dimitrijevic\",\"doi\":\"10.1177/03128962231177094\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study examines the impact of the COVID-19 pandemic on financial reporting in Serbia from the perspective of preparers of financial statements. Notably, the pandemic affected financial reporting in Serbia and preparers faced more professional difficulties during than before the pandemic. Financial reporting problems regarding future expectations and uncertainty are an important source of concern for preparers. The preparers who apply International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs) perceive some more difficulties than those who apply full IFRSs. This study contributes to the scarce literature regarding the impact of the COVID-19 pandemic on financial reporting. JEL Classification: M41, G01\",\"PeriodicalId\":47209,\"journal\":{\"name\":\"Australian Journal of Management\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":2.0000,\"publicationDate\":\"2023-06-05\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Australian Journal of Management\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.1177/03128962231177094\",\"RegionNum\":4,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Australian Journal of Management","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1177/03128962231177094","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS","Score":null,"Total":0}

引用次数: 0

摘要

本研究从财务报表编制者的角度考察了新冠肺炎疫情对塞尔维亚财务报告的影响。值得注意的是，疫情影响了塞尔维亚的财务报告，编制人员在疫情期间面临的专业困难比疫情前更多。关于未来预期和不确定性的财务报告问题是编制者关注的一个重要来源。适用《中小企业国际财务报告准则》（IFRS）的编制者比适用《国际财务报告标准》的编制者面临更多困难。这项研究有助于减少有关新冠肺炎疫情对财务报告影响的文献。JEL分类：M41、G01

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

Financial reporting in times of crisis: The case of the Serbian developing economy during COVID-19

This study examines the impact of the COVID-19 pandemic on financial reporting in Serbia from the perspective of preparers of financial statements. Notably, the pandemic affected financial reporting in Serbia and preparers faced more professional difficulties during than before the pandemic. Financial reporting problems regarding future expectations and uncertainty are an important source of concern for preparers. The preparers who apply International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs) perceive some more difficulties than those who apply full IFRSs. This study contributes to the scarce literature regarding the impact of the COVID-19 pandemic on financial reporting. JEL Classification: M41, G01

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Australian Journal of Management Multiple-

CiteScore

10.60

自引率

4.20%

发文量

期刊介绍： The objectives of the Australian Journal of Management are to encourage and publish research in the field of management. The terms management and research are both broadly defined. The former includes the management of firms, groups, industries, regulatory bodies, government, and other institutions. The latter encompasses both discipline- and problem-based research. Consistent with the policy, the Australian Journal of Management publishes research in accounting, applied economics, finance, industrial relations, political science, psychology, statistics, and other disciplines, provided the application is to management, as well as research in areas such as marketing, corporate strategy, operations management, organisation development, decision analysis, and other problem-focuses paradigms.