1. OAR@UM
  2. External Research Collection
  3. Social Sciences
  4. Finance
  5. Journal of Accounting, Finance and Auditing Studies
  6. 2021
  7. Journal of Accounting, Finance and Auditing Studies, Volume 7, Issue 2
Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/73244
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dc.contributor.authorOsmani, Lyra-
dc.contributor.authorAhmeti, Skender-
dc.contributor.authorAliu, Muhamet-
dc.date.accessioned2021-04-08T08:05:27Z-
dc.date.available2021-04-08T08:05:27Z-
dc.date.issued2021-04-
dc.identifier.citationOsmani, 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.en_GB
dc.identifier.urihttps://www.um.edu.mt/library/oar/handle/123456789/73244-
dc.description.abstractPurpose: 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.en_GB
dc.description.abstractMethodology: 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.en_GB
dc.description.abstractFindings: 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.en_GB
dc.description.abstractOriginality/Value: This paper aims to provide empirical evidence in the implementation of IAS in Kosovo and give a contribution to researchers in this field.en_GB
dc.language.isoenen_GB
dc.publisherAhmet Gökgözen_GB
dc.rightsinfo:eu-repo/semantics/openAccessen_GB
dc.subjectAccounting -- Standards -- Kosovoen_GB
dc.subjectAccounting -- Standards -- International cooperationen_GB
dc.subjectBusiness enterprises -- Financeen_GB
dc.subjectBusiness enterprises -- Kosovoen_GB
dc.subjectFinancial statements -- Standards -- Kosovoen_GB
dc.titleLevel of implementation of international accounting standards by large enterprises in Kosovoen_GB
dc.typearticleen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.description.reviewedpeer-revieweden_GB
dc.identifier.doi10.32602/jafas.2021.015-
dc.publication.titleJournal of Accounting, Finance and Auditing Studiesen_GB
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

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