In this study we were interested in the residual income of selected Slovene companies. This parameter of company’s efficiency not only looks at return on invested funds, but also implicitly compares it with risk adjusted opportunity cost of such investment. It is therefore argued that this...

The paper deals with the estimation of weighted average cost of capital (WACC) for regulated industries in developing financial markets from the perspective of the current financial-economic crisis. In current financial market situation some evident changes have occurred: risk-free rates in...

In this study we were interested in the residual income of selected Slovene companies. This parameter of company’s efficiency not only looks at return on invested funds, but also implicitly compares it with risk adjusted opportunity cost of such investment. It is therefore argued that this...

In this paper the organization and execution of the 27th International Conference on Organizational Science Development, entitled Knowledge for Sustainable Development is presented. The conference is a traditional event and for a number of years it has been organised in Congress Centre...

The main purpose of the presented research was to investigate whether Slovene hotels that have a business strategy and strategic management accounting are more successful in comparison with those that still do not have a long-term business strategy and strategic management accounting.Hotels that...

The paper aims to present the most important characteristics of the evolution of the accounting system in Slovenia, emphasizing the most important features of the national accounting standards as well as the institutional framework that has affected the accounting development. Slovenia is a code...

This paper aims to describe and analyze adherence to the European Union’s Audit regulation in Croatia and Slovenia. Following the example of the US which adopted Sarbanes-Oxley Act to restore the public confidence in financial reporting and auditing, the Council of the European Union adopted a...

According to the growing need for more comparable accounting standards, the beginnings of In- ternational Financial Reporting Standards for small and medium sized entities (IFRS for SMEs) can be found in the year 2004. IFRS for SMEs represents for the first time an accounting standard for small...

The purpose of the paper is to present the theoretical and empirical analysis of the causal relationship between company’s investment and profits. Following the previous research findings that are not unanimous, we examined the causal relation between profits and investment both at the...

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...