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
Overview of the internal firm growth and corporate finance principles: Theories, expectations and application outcomes
Throughout almost a century many theories of firm growth, investments, financial leverage and dividend policy have been developed aiming to capture decisive relations among the crucial firm internal potentials. The extensive literature reveals many determinants influencing firm growth. The expectations of the relations among investment activities, ...
By Jasmina Džafić, Nedžad Polić
The structure of consumer loans, their beneficiaries and motivations for borrowing from banks in the Republic of Srpska
In the research, we started from the fact that consumer loans are the most common type of credits offered by the commercial banking sector to the public of Bosnia and Herzegovina (B&H). The initial goal of the research was to look at the current structure of loans taken by citizens from banks (loan size, loan maturity, use goal, etc.) and to lo...
By Dragan Vojinović, Novo Plakalović
Profitability of the banks in the Republic of North Macedonia: Panel analysis for the 2010-2019 period
The purpose of this paper is to examine some of the significant factors that affect the profitability of the banks in the Macedonian banking industry. The profitability is shown through the ROA indicator. The analysis uses a model of multiple regression with a data panel that includes 14 banks in the Republic of North Macedonia for the 2010 - 2019 ...
By Ljube Jolevski, Pece Nedanovski
Public debt and economic growth: Two public debt management scenarios in Montenegro
Growing public debt is one of the biggest challenges faced by both developing and developed economies. Available research indicates the negative impact of public debt growth on economic growth. Applying the OLS method to the panel data for the countries of the Western Balkans and the period from 1998 to 2019, we found that one percentage growth in ...
By Maja Baćović
Does the oligopolistic position of banks affect the performance of the banking sector in the Federation of Bosnia and Herzegovina?
The level of banking concentration has increased significantly in the banking sector of Bosnia and Herzegovina as a result of the successful completion of privatization, the formation of new banks, the slow transition and rapid liberalization. Rapid liberalization has introduced strong competition in the domestic banking sector on the one hand, whi...
By Almir Alihodžić
Okun's law and assessment of stimulus to the economy of Bosnia and Herzegovina
The effects of coronavirus pandemics are omnipresent in the national economy of Bosnia and Herzegovina. Output and unemployment are probably the most important variables for measuring the negative effects of the pandemics from a macroeconomic perspective. Different organizations, both national and international, have announced their autumn and wint...
By Jasmin Halebić