Pravovremenost revizije i tržišna kapitalizacija na primeru jednog tržišta u razvoju
Sažetak
U ovom radu je analizirano kašnjenje izveštaja eksternih revizora za javna privredna društva sa Beogradske berze koja posluju na teritoriji Republike Srbije. Svrha rada je određivanje varijabli koje utiču na dužinu perioda od datuma na koji glase finansijski izveštaji do datuma dostavljanja revizorskog mišljenja. Uzorak istraživanja se sastoji od 400 finansijskih izveštaja i pripadajućih revizorskih izveštaja za izveštajni period 2017. godine, što predstavlja skoro 70% ukupnog broja javnih društava. Prikazani su rezultati deskriptivne analize, analize korelacije između posmatranih varijabli i linearne regresije na osnovu koje je kreiran model koji upućuje na najznačajnije faktore koji određuju kašnjenje revizije - Audit Report Lag (ARL). Rezultati istraživanja pokazuju da, pored ostalih, visina tržišne kapitalizacije predstavlja statistički značajnu varijablu za predviđanje dužine trajanja ARL i da javna društva sa većom tržišnom kapitalizacijom mogu očekivati izveštaj ranije od ostalih. Rezultati istraživanja bi trebalo da budu od pomoći potencijalnim i postojećim investitorima u analizi nivoa rizika investicija, vezano za tačnost i pouzdanost informacija prikazanih u finansijskim izveštajima. U pogledu doprinosa, ovaj rad se smatra originalnim, jer se po prvi put istražuju faktori koji utiču na dužinu ARL u Republici Srbiji.
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