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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Naučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt
2018-01-01
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Series: | Ekonomika Poljoprivrede (1979) |
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Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0352-3462/2018/0352-34621803099S.pdf |
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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 AT ilicmillos valuerelevanceevidencefromfoodindustry |
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1716744584432713728 |