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EMPIRICAL DATA ON FINANCIAL AND AUDIT REPORTS OF SERBIAN BUSINESS ENTITIES
Keywords:
database, financial indicators, financial statements, audit reports, Business Registers Agency.
Abstract:
The aim of this paper is to create a one of a kind database that will provide basic information collected from financial and audit reports of companies that operated in the Republic of Serbia, during the observed period 2016-2018. Interested researchers can use all information presented within the database without additional permission, if they provide appropriate referencing of this paper while publishing their research results. Data contained in the database were collected manually from the official Internet website of the Business Registers Agency of the Republic of Serbia. The database shows a total of 9,549 annual observations, by years: 2016: 3,242, 2017: 3,197, 2018: 3,110. Most commonly used financial indicators that measure liquidity, solvency and profitability of observed companies were calculated and included in the database, but interested researchers will be able to calculate other indicators if needed. Information presented in the database can serve as a good basis for further analysis and research in the field of accounting, auditing and other multidisciplinary fields. Complete database can be found on the following link: https://data.mendeley.com/datasets/ x3z4zx8vwr/draft?a=2851c2e4-afc0-4d60-b2de-ce1fa1b27a30.
CITATION:
IEEE format
V. Mizdraković, N. Stanić, V. Mitić, A. Obradović, M. Kljajić, M. Obradović, N. Stanišić, “Empirical Data on Financial and Audit Reports of Serbian Business Entities,” in FINIZ 2020 - People in the focus of process automation, Belgrade, Singidunum University, Serbia, 2020, pp. 193-198. doi: 10.15308/finiz-2020-193-198
APA format
Mizdraković, V., Stanić, N., Mitić, V., Obradović, A., Kljajić, M., Obradović, M., Stanišić, N. (2020). Empirical Data on Financial and Audit Reports of Serbian Business Entities. Paper presented at FINIZ 2020 - People in the focus of process automation. doi:10.15308/finiz-2020-193-198
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