The Quality Of Notes Relating Sme Revenues and Expenditures Disclosures: Empirical Study of Croatian Financial Reporting Standars (CFRS) Implementation

Lorena Mošnja-Škare and Adriana Galant

Economic Research-Ekonomska Istraživanja, 2013, vol. 26, issue S1, 343-368

Abstract: This paper explores the quality of Croatian SMEs financial reporting notes relating disclosures upon revenues and expenditures, examining in such a way the level of CFRS implementation in this selected field of reporting. The goal is to determine the level of CFRS implementation in the selected field of reporting, over the SMEs group to notice any difference in their application between small and medium entities in order to assess their applicability for smaller entities. The notes contents and quality were found significantly correlated with SME size, raising the questions upon the CFRS requirements applicability by small, particularly the smallest micro-entities.

Date: 2013
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DOI: 10.1080/1331677X.2013.11517656

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