ACCOUNTING POLICIES AND FINANCIAL ANALYSIS INTERDEPENDENCES - EMPIRICAL EVIDENCE

Nino Serdarevic ()
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Nino Serdarevic: University of Zenica, Faculty of Economics,

Economic Review: Journal of Economics and Business, 2011, vol. 9, issue 1, 17-30

Abstract: This paper presents empirical evidence on applied analysis interdependences with created accounting policies and estimates within Bosnia and Herzegovina (B&H) private commercial entities,in specific,targeting practice oriented relevance of financial indicators, non financial indicators, enterprise resource planning and management accounting insight frequencies. Recently, standard setters (International Accounting Standards Board and International Federation of Accountants) have published outcomes of an internationally organized research on financial reports usefulness,recommending enforced usage of enterprise relevant information, non-financial indicators and risks implications in assets and liabilities positions. These imply litigation and possible income smoothening. In regard to financial reporting reliability, many authors suggest accounting conservatism as a measure to compose risk assessment and earnings response ratio. Author argues that recently suggested financial management measures involving cash and assets management,liquidity ratios and turns do not directly imply accounting information quality,prior computed within applied accounting conservatism.

Keywords: Accounting policies; Accounting conservatism; COSO guide; income smoothening; Management analysis (search for similar items in EconPapers)
JEL-codes: M40 M41 M42 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:tuz:journl:v:9:y:2011:i:1:p:17-30

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