Value relevance-evidence from food industry

The aim of the paper is to determine the correlation between the changes in the values of the selected analytical indicators, based on the financial statements and the change in the market value of companies, expressed through the value of the market value multipliers. The focus of research is on co...

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Main Authors: Saković Dušan, Ilić Milloš
Format: Article
Language:English
Published: Naučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt 2018-01-01
Series:Ekonomika Poljoprivrede (1979)
Subjects:
Online Access:https://scindeks-clanci.ceon.rs/data/pdf/0352-3462/2018/0352-34621803099S.pdf
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spelling doaj-da4fbcb329cb4a0c9ab0565a46342aca2020-11-24T21:15:37ZengNaučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, BukureštEkonomika Poljoprivrede (1979)0352-34622334-84532018-01-01653109911100352-34621803099SValue relevance-evidence from food industrySaković Dušan0Ilić Milloš1MK Group d.o.o., Accounting Department, Novi SadErste Bank a.d., Client services Unit, Novi SadThe aim of the paper is to determine the correlation between the changes in the values of the selected analytical indicators, based on the financial statements and the change in the market value of companies, expressed through the value of the market value multipliers. The focus of research is on companies operating on the European markets within the food industry. The research methodology implies the use of regression analysis where the market multipliers of the selected enterprises will be set as dependent variables, and the analytical indicators are proposed as independent variables. The expected results should indicate the existence of value-relevant information in the financial statements of companies from food industry, which will serve all stakeholders for more efficient decision-making that is related to this industry sector. Data used in the research are acquired from European equity markets.https://scindeks-clanci.ceon.rs/data/pdf/0352-3462/2018/0352-34621803099S.pdfvalue relevancefood industryanalytical indicators
collection DOAJ
language English
format Article
sources DOAJ
author Saković Dušan
Ilić Milloš
spellingShingle Saković Dušan
Ilić Milloš
Value relevance-evidence from food industry
Ekonomika Poljoprivrede (1979)
value relevance
food industry
analytical indicators
author_facet Saković Dušan
Ilić Milloš
author_sort Saković Dušan
title Value relevance-evidence from food industry
title_short Value relevance-evidence from food industry
title_full Value relevance-evidence from food industry
title_fullStr Value relevance-evidence from food industry
title_full_unstemmed Value relevance-evidence from food industry
title_sort value relevance-evidence from food industry
publisher Naučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt
series Ekonomika Poljoprivrede (1979)
issn 0352-3462
2334-8453
publishDate 2018-01-01
description The aim of the paper is to determine the correlation between the changes in the values of the selected analytical indicators, based on the financial statements and the change in the market value of companies, expressed through the value of the market value multipliers. The focus of research is on companies operating on the European markets within the food industry. The research methodology implies the use of regression analysis where the market multipliers of the selected enterprises will be set as dependent variables, and the analytical indicators are proposed as independent variables. The expected results should indicate the existence of value-relevant information in the financial statements of companies from food industry, which will serve all stakeholders for more efficient decision-making that is related to this industry sector. Data used in the research are acquired from European equity markets.
topic value relevance
food industry
analytical indicators
url https://scindeks-clanci.ceon.rs/data/pdf/0352-3462/2018/0352-34621803099S.pdf
work_keys_str_mv AT sakovicdusan valuerelevanceevidencefromfoodindustry
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