Tehnološki napredak i povećana upotreba interneta duboko su prodrli u sve sfere ljudskog života, što je dovelo do značajnih promjena u svakodnevnim obrascima ponašanja, posebno među Generacijom Z. Ova generacija, okružena tehnologijom od malih nogu, razvila je obrasce korištenja pametnih telefona koji često dovode do pre...

By SANDRA JELČIĆ, MIRELA MABIĆ, NIKOLINA ČULE KARAČIĆ

This paper investigates the relationship between organizational structure, process formalization, and innovative behavior in small and medium-sized enterprises in Bosnia and Herzegovina. Drawing on the theoretical foundations of institutional economics and organizational innovation, this research tests four hypotheses using logistic regression, mul...

By FARUK HADŽIĆ

Capital budgeting is one of the most important areas of financial management. Different techniques are used to evaluate capital investment budgeting projects: payback period (PP), net present value (NPV) and internal rate of return (IRR). Graham and Harvey (2002) point out that financial managers prefer the following methods: internal rate of retur...

By JASMIN ADEMOVIĆ

The aim of this research is to examine the impact of government effectiveness and regulatory quality (as key components of institutional quality) on the economic growth of Bosnia and Herzegovina, using correlation and regression analysis. Data were obtained from the World Bank database (Worldwide Governance Indicators and GDP per capita) and cover ...

By NISAD KARABEGOVIĆ

We examine the flexibility of financial reporting standards that affect the scope of fair value application and the extent to which this flexibility allows banks to use Fair value accounting (FVA) as an accounting policy instrument to adjust financial reporting to management's short-term needs and objectives. The sample consists of all banks active...

By ŠABAN GRAČANIN, MARINA JANKOVIĆ-PERIĆ, DEJAN JOVANOVIĆ, ALEKSANDRA FEDAJEV

The aim of this research is to empirically examine the impact of the COVID-19 pandemic on the profitability of the microcredit sector in Bosnia and Herzegovina, with a particular focus on changes in the quality of microcredit portfolios. The analysis is conducted on a sample of the largest microcredit institutions in B&H, covering approximately...

By JASMINA DŽAFIĆ, MIRZA MULIĆ