Earnings management and fraudulent financial reporting: Distinctive criteria of suspicious accounting practices
The financial reports, as the final product of the accounting information system, need to be accurate in order to maintain the main purpose of financial reporting. Applied methods and techniques of recognition and measurement of financial positions should be in the purpose of realistic and transparent presentation of the financial performances of t...
By Ševala Isaković-Kaplan, Senada Dupovac
The role of immersive technologies in value creation in marketing
Technological innovations and their potential as a tool for creating added value in marketing have long been underused, or insufficiently researched. This paper describes the use of immersive technologies and their potential for application in marketing. The use of immersive technologies in marketing has great potential and has attracted a lot of a...
By Almir Klico, Nermana Mahmić-Muhić
Relationship between organizational configurations and competing values culture model
Organizational configuration affects a number of management components, both hard and soft. Hard components include: organizational structure, strategy and control, and soft components are: organizational culture, organizational learning, leadership, motivation, organization power, organizational change, rewarding employees, evaluating performance ...
By Dženan Kulović, Dijana Husaković, Esmir Husetović
Evaluating the bank profitability in euroized economies
Financial euroization is a significant phenomenon in developing countries. The key financial institutions for macroeconomic stability in these countries are the banks. Conversion of most of the financial assets and liabilities into foreign currency creates a currency mismatch between the assets and liabilities in domestic and foreign currency. Bank...
By Kiril Jovanovski, Milanovikj Chkalovska
Interaction of strategic management processes and achieved corporate profitability: Evidence from Croatia
Strategic management can be said to have evolved over time and will continue to evolve. In order for companies to be more successful in their operations, they need a methodological approach to developing a strategic plan. Strategy implementation is a complex process because it is a consequence of complex relationships. In accordance with the above,...
By Valentina Vinšalek-Stipić
Sensitivity of banks' capital in the Federation of Bosnia and Herzegovina to changes in exogenous and endogenous factors
In order to ensure that risky assets are covered by the bank's capital, the regulator has prescribed a minimum capital adequacy ratio (CAR). The prescribed CAR, which in the Federation of Bosnia and Herzegovina is 12%, represents the ability of banks to absorb losses caused by bad placements, expressed as the ratio of capital and risk assets of the...
By Elman Nadžaković, Senada Dupovac, Bedrija Hromić
Adjustments of board composition during Covid-19 crisis: Analysis of the Macedonian companies
The aim of this paper is to make an analysis of the reported changes in the boards' composition of the Macedonian stock exchange -listed companies during the Covid-19 crisis. In order to achieve this objective, secondary data of the companies reports published on the Macedonian stock exchange website were used. The sample consists of 80 companies, ...
By Ljupcho Eftimov, Tihona Bozhinovska
Corporate social responsibility in the function of employee motivation
Corporate social responsibility implies the company's commitment to create and implement business strategies and activities in harmony with the environment and ethical behaviour towards stakeholders. Employees belong to the important interest groups and resources of every company, because their actions directly affect business results. The paper pr...
By Dijana Husaković, Ilma Dedić-Grabus, Esmir Husetović
Relationship between the type of managers and socially responsible business: Evidence from companies in Federation of Bosnia and Herzegovina
In today's dynamic business environment conditions, the socially responsible business occupies a special place. Socially responsible companies are more sensitive to the needs and expectations of the most important stakeholder groups: shareholders, employees, customers and the community. In addition to socially responsible companies working in accor...
By Dijana Husaković, Esmir Husetović, Nermana Mahmić-Muhić
Corporate income tax burden for SMEs: The case of Bosnia and Herzegovina
Small and medium enterprises (SMEs) play a significant role in the economic development of both advanced and developing countries. Some earlier research showed that taxation and compliance costs have a significant effect on economic growth, development and performance of the business sector. For this reason, our research focuses on tax compliance c...
By Vernesa Lavić, Azra Hadžiahmetović