The aim of this paper is to determine the effects of stock prices following the announcement of audited financial reports of Slovenian and Croatian public interest entities. Our research is to study the importance of variables and their significance regarding the audit in explaining the...

The іmpact of іnternatіonal fіnancіal reportіng of SMEs on economіc performance contіnues to be one of the most debated іssues among іnternatіonal economіsts. Theoretіcal models have іdentіfіed a number of channels through whіch іntеlernаlatіonаlal fіnancіal reportіng of...

The paper examines the effect of level three valuations and FAS 157 implications on investors, auditors’ work, valuation disclosures and gives recommendations for improvements based on best practices. The aim of this research is to demonstrate that the fair value measurements should not be...