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https://www.um.edu.mt/library/oar/handle/123456789/73244
Title: | Level of implementation of international accounting standards by large enterprises in Kosovo |
Authors: | Osmani, Lyra Ahmeti, Skender Aliu, Muhamet |
Keywords: | Accounting -- Standards -- Kosovo Accounting -- Standards -- International cooperation Business enterprises -- Finance Business enterprises -- Kosovo Financial statements -- Standards -- Kosovo |
Issue Date: | 2021-04 |
Publisher: | Ahmet Gökgöz |
Citation: | Osmani, L., Ahmeti, S., & Aliu, M. (2021). Level of implementation of international accounting standards by large enterprises in Kosovo. Journal of Accounting, Finance and Auditing Studies, 7(2), 96-108. |
Abstract: | Purpose: This research will aim to provide a more
complete view of the IAS implementation process by
large enterprises in Kosovo and its impact on their
financial position. Methodology: For this research, we used primary and secondary sources. We conducted quantitative research through a customized questionnaire, which was completed by the accountants of 102 chosen companies, regarding the implementation of IAS and its impact on the company’s financial position. Findings: Based on data analysis, we have identified that the level of implementation of IAS is average, and the main factors of this are the complexity of IAS, cost of implementation, lack of knowledge, and adequate certifications about IAS. Originality/Value: This paper aims to provide empirical evidence in the implementation of IAS in Kosovo and give a contribution to researchers in this field. |
URI: | https://www.um.edu.mt/library/oar/handle/123456789/73244 |
Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 7, Issue 2 Journal of Accounting, Finance and Auditing Studies, Volume 7, Issue 2 |
Files in This Item:
File | Description | Size | Format | |
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JAFAS7(2)A7.pdf | 1.06 MB | Adobe PDF | View/Open |
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