The main objective of this paper is to provide an analysis on whether mark-to-market accounting magnifies financial crises. Even though the results of numerous studies on this topic offer various conclusions, the majority of them conclude that fair value accounting, or mark-to-market accounting,...

In this paper the current problems of e-business in the implementation of SSL computer network protocol are presented and analyzed. Today e-business is one of the most common methods of global economy. The paper presents research results on attacks on e-business and computer systems. Authors...

Private equity funds invest money into companies and, in return, receive stakes in the companies' equity, thus becoming the partners who share the business risk. Because of that, private equity funds increase the value of their portfolio companies, by, among other things, improving their...

The purpose of this paper is to give some insight into the level of capital adequacy and the efficiency of its use in companies in the Republic of Serbia. As no similar research has yet been conducted in this manner, we believe that certain benchmark in this field is necessary when analysing...

The aim of this paper is to present corporate default prediction models constructed in the specific market conditions that prevail in the Republic of Serbia, and to compare their prediction accuracy with the most frequently used model – Altman's Z-score. Many authors have constructed models...

The main objective of our research is to examine the effects of financial distress on ownership structure and to elaborate on the factors that influence change of ownership in companies that have adopted a reorganisation plan in the Republic of Serbia. Of the 63 sample companies reorganised in...

This study examines the influence of financial distress on top management turnover in the Republic of Serbia over the period January 2009–June 2015. Using a sample of 86 large and medium-sized privately owned companies that adopted a reorganisation plan in bankruptcy, we found out that top...

In this study, the authors examine the association between auditor switching and type of audit opinion on a sample of companies in the Republic of Serbia. The sample comprised 4,309 non-financial companies for which auditor's reports were publicly available for the period 2010-2013. The results...

The study investigated the glass ceiling in private equity companies in emerging markets. The research covered 119 private equity companies, members of the Emerging Markets Private Equity Association. The companies employed 736 top executives, in forty-two countries. The results showed that...