CORPORATE RISK REPORTING IN BOSNIA AND HERZEGOVINA
Josipa Grbavac, Zdenko Klepić, Nikola Papac
Pages: 411-421
Published: 21 Aug 2015
Views: 2,545
Downloads: 563
Abstract: Corporate reporting in Bosnia and Herzegovina is traditionally focused on meeting the legislation frame for the financial reporting. Changes in business environment influence on business perspective of doing business but also on decision making process for wide range of corporate stakeholders. All the matters aforesaid contribute to the necessary changes in traditional financial reporting. Risk reporting is only a first step of corporate reporting process improvement. The institutional frames for risk corporate reporting are IFRS and relevant EU directives. This paper analyzes requirements for corporate risk reporting in EU and Bosnia and Herzegovina. Further, authors will analyze present situation of meeting institutional requirements for corporate risk reporting in Bosnia and Herzegovina on the sample of listing companies on Federation of Bosnia and Herzegovina Stock Exchange - SASE and give some recommendation how to improve it.
Keywords: risk reporting, institutional frame for risk reporting, quality of financial reporting
Cite this article: Josipa Grbavac, Zdenko Klepić, Nikola Papac. CORPORATE RISK REPORTING IN BOSNIA AND HERZEGOVINA. Journal of International Scientific Publications: Economy & Business 9, 411-421 (2015). https://www.scientific-publications.net/en/article/1000880/
Back to the contents of the volume
© 2025 The Author(s). This is an open access article distributed under the terms of the
Creative Commons Attribution License https://creativecommons.org/licenses/by/4.0/, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. This permission does not cover any third party copyrighted material which may appear in the work requested.
Disclaimer: The Publisher and/or the editor(s) are not responsible for the statements, opinions, and data contained in any published works. These are solely the views of the individual author(s) and contributor(s). The Publisher and/or the editor(s) disclaim any liability for injury to individuals or property arising from the ideas, methods, instructions, or products mentioned in the content.
