The paper aims to investigate the characteristics of financial reporting and management accounting by Slovenian Small and Medium-sized Entities (SMEs), which represent 99.8% of all Slovene enterprises. The paper examines the most important legal bases for external financial reporting of SMEs,...

Purpose The purpose of this chapter is to examine the reporting practices on intangible assets from the perspective of a post-transition economy. The chapter explores the significance of intangibles and the content of the disclosures provided by companies in annual reports. Methodology/approach...

The paper provides an overview of severance pay regulation in the South-Eastern Europe (SEE) countries. We found that in general severance pay schemes are very similar among the SEE countries, but vary significantly in their modalities. Severance pay programmes are rather generous, especially...

The aim of this research was to look briefly on the effects of the latest financial crisis in Slovenia. We were interested mostly in banks' results in terms of return on financial/trading assets, return on equity (ROE) and return on assets (ROA) and possible significant changes that might be...

This paper tackles the question of fiscal sustainability in current times of fiscal and economic crisis. We analyse how much space do fiscal policies have in EU member states for battling the crisis under the assumption that they want to remain fiscally sustainable. We use a derivative from...

The goal of the present study is to examine the sustainability of banks' efficiency in the EU27 member states in the period from 2005 to 2008 after the last enlargement of the EU and to test for eventual association with economic performance. We were interested in the differences of the banks'...