Accounting, Financial Reporting, and Disclosure
A special issue of Risks (ISSN 2227-9091).
Deadline for manuscript submissions: closed (28 February 2023) | Viewed by 27551
Special Issue Editors
Interests: accounting; international accounting; governmental auditing; analysis of financial statements; accounting information system
Special Issue Information
Dear Colleagues,
From its ancient roots, accounting has always been recognized as a very important source of information for business operations. Financial information prepared by accounting is of great importance to many different users. In times of globalisation, the COVID-19 pandemic and environmental protection, accounting is still a leading factor in the protection of investors, lenders, government, stakeholders and others, but also plays a role in the protection of the environment. Changes have been made to financial reporting and disclosure to help gain better-quality information.
This Special Issue, ‘’Accounting, Financial Reporting, and Disclosure’’, concerns the newest research in the field of accounting and financial reporting, dedicated to improving the quality of accounting information for its users.
Prof. Dr. Ivana Mamić Sačer
Dr. Ivana Pavić
Guest Editors
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Keywords
- accounting and sustainability reporting
- accounting estimates and accounting policies
- accounting for SMEs
- accounting information system
- analysis of financial statements
- annual report
- integrated reporting
- international accounting
- international financial reporting standards
- national financial reporting standards
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