Th? Imp?ct of F?n?nc??l R?port?ng of Sm?ll ?nd M?d?um S?z?d Ent?rpr?s?s ?n Econom?c D?v?lopm?nt of B?lk?n Countr??s

Artor Nuhiu (), Arber Hoti () and Lulzim Krasniqi ()
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Artor Nuhiu: University of Prishtina, Republic of Kosovo
Arber Hoti: University of Prishtina, Republic of Kosovo
Lulzim Krasniqi: University of Prishtina, Republic of Kosovo

Acta Universitatis Danubius. OEconomica, 2012, issue 2(2), 70-82

Abstract: Th? ?mport?nc? of ?nt?rn?l ?nd ?xt?rn?l ?ccount?ng ?s ? sourc? of ?nform?t?on for own?rs ?nd m?n?g?rs of sm?ll ?nt?rpr?s?s ?nd th??r d?ff?r?nt st?k?hold?rs ?s st??d?ly grow?ng. It ?s of cruc??l ?mport?nc? th?t th? ?ccount?ng syst?ms ?ppl??d by sm?ll ?nt?rpr?s?s m??t th??r ?ctu?l n??ds, prov?d?ng n?c?ss?ry ?nform?t?on y?t ?vo?d?ng unjust?f??d ?dm?n?str?t?v? burd?n. It ?s r?cogn?s?d th?t ?ppropr??t? ?ccount?ng ?nform?t?on ?s ?mport?nt for ? succ?ssful m?n?g?m?nt of ? bus?n?ss wh?th?r ?t ?s l?rg? or sm?ll. At EU l?v?l, ?ccount?ng l?g?sl?t?on ?s ?n pl?c? for l?st?d comp?n??s, ?.?. th? Int?rn?t?on?l Account?ng St?nd?rds/Int?rn?t?on?l F?n?nc??l R?port?ng St?nd?rds ?nd for non-l?st?d l?m?t?d l??b?l?ty comp?n??s, th? Fourth ?nd th? S?v?nth Comp?ny L?w D?r?ct?v?s ?.?. th? Account?ng D?r?ct?v?s. How?v?r, ?t EU l?v?l th?r? ?s no ?ccount?ng l?g?sl?t?on ?ppl?c?bl? to thos? ?nt?rpr?s?s wh?ch ?r? not l?st?d or ?r? not l?m?t?d l??b?l?ty comp?n??s; ?n most c?s?s w? would b? r?f?rr?ng to sm?ll ?nt?rpr?s?s. B?c?us? of th? ?mport?nc? of ?ppropr??t? ?ccount?ng ?nform?t?on for own?rs ?nd m?n?g?rs of sm?ll ?nt?rpr?s?s ?nd th??r d?ff?r?nt st?k?hold?rs, ?t ?s cons?d?r?d ?mport?nt to ?n?lys? th? v?r?ous ?ccount?ng syst?ms ?ppl??d ?n M?mb?r St?t?s ?n th? c?s? of non-r?gul?t?on ?t EU l?v?l.

Keywords: Financial reporting; Sm?ll ?nd M?d?um S?z?d Ent?rpr?s?s; economic growth; Balkan countries (search for similar items in EconPapers)
Date: 2012
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