prikaz prve stranice dokumenta Determinants of Accounting and Market-based Performance Measures – Case of Croatian Non-financial Listed Companies
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Determinants of Accounting and Market-based Performance Measures – Case of Croatian Non-financial Listed Companies
U: SHS Web of Conferences. / Kliestik, T. (ur.). EDP Sciences, 2021. https://doi.org/10.1051/shsconf/20219202049
Pavic Kramaric, Tomislava; Miletic, Marko; Piplica, Damir

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Pavic Kramaric, T., Miletic, M. i Piplica, D. (2021). Determinants of Accounting and Market-based Performance Measures – Case of Croatian Non-financial Listed Companies. U T. Kliestik, (Ur.), SHS Web of Conferences. EDP Sciences. doi: 10.1051/shsconf/20219202049

Pavic Kramaric, Tomislava, et al. "Determinants of Accounting and Market-based Performance Measures – Case of Croatian Non-financial Listed Companies." SHS Web of Conferences, Ur. T. Kliestik, EDP Sciences, 2021. https://urn.nsk.hr/urn:nbn:hr:227:552547

Pavic Kramaric, Tomislava, Marko Miletic i Damir Piplica. "Determinants of Accounting and Market-based Performance Measures – Case of Croatian Non-financial Listed Companies." U SHS Web of Conferences. EDP Sciences, 2021. Citirano 26.10.2024.. https://urn.nsk.hr/urn:nbn:hr:227:552547

Pavic Kramaric, T., Miletic, M. i Piplica, D. (2021) 'Determinants of Accounting and Market-based Performance Measures – Case of Croatian Non-financial Listed Companies', u Kliestik, T. (ur.), SHS Web of Conferences, EDP Sciences. Preuzeto s: https://urn.nsk.hr/urn:nbn:hr:227:552547 (Datum pristupa: 26.10.2024.)

Pavic Kramaric T, Miletic M, Piplica D. Determinants of Accounting and Market-based Performance Measures – Case of Croatian Non-financial Listed Companies. U: T. Kliestik, ur. SHS Web of Conferences. EDP Sciences; 2021. [pristupljeno 26.10.2024.] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:227:552547

T. Pavic Kramaric, M. Miletic i D. Piplica, "Determinants of Accounting and Market-based Performance Measures – Case of Croatian Non-financial Listed Companies", SHS Web of Conferences, T. Kliestik, Ur. EDP Sciences, 2021. [Online] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:227:552547 [Citirano: 26.10.2024.]

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Podaci o radu
Naslov (engleski)Determinants of Accounting and Market-based Performance Measures – Case of Croatian Non-financial Listed Companies
AutorTomislava Pavic Kramaric
AutorMarko Miletic
AutorDamir Piplica
UrednikT. Kliestik
Autorova ustanovaSveučilište u Splitu
Sveučilišni odjel za forenzične znanosti
Autorova ustanovaSveučilište u Splitu
(Sveučilišni odjel za stručne studije)
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Sažetak (engleski)
Profitability and the factors that determine it have always intrigued the scholars. Despite the large number of studies dealing with this topic at the international level, this paper sheds a new light on the issue since it deals with the listed companies in an emerging economy confronting two performance measures. The aim of this paper is to provide evidence on the performance of Croatian non-financial firms listed on the Zagreb Stock Exchange (ZSE). The analysis encompassed firms that operated in the 2015 – 2019 period. For this purpose, the authors confronted two performance measures, i.e. accounting-based performance measure represented with return on assets (ROA) whereas Tobin’s Q stands for the market-based measure of performance or firm value. Independent variables that served as potential determinants of listed companies’ performance include inventories management, productivity, liquidity measured with both current and quick ratio, and size calculated on the basis of total assets, and sales. After employing static panel analysis, the results reveal statistically significant influence of size variable based on assets in both models though it takes negative sign in the model where performance is measured with Tobin’s Q, whereas its positive impact on performance is recorded in ROA model. Furthermore, size based on total sales also positively affects performance when measured with ROA.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Izvorni znanstveni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran - međunarodna recenzija
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov zbornikaSHS Web of Conferences
Brojčani podacivol. 92, 02049
e-ISSN2261-2424
DOIhttps://doi.org/10.1051/shsconf/20219202049
URN:NBNurn:nbn:hr:227:552547
Datum objave publikacije2021-01-13
SkupNaziv: The 20th International Scientific Conference Globalization and its Socio-Economic Consequences 2020
Lokacija: Zilina, Slovačka
Datum početka: 2020-10-21
Datum završetka: 2020-10-22
Vrsta izlaganja: Predavanje
URL dokumentahttps://www.shs-conferences.org/10.1051/shsconf/20219202049
Vrsta resursaTekst
IzdavačEDP Sciences
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Imenovanje 4.0 međunarodna (CC BY 4.0)
Datum i vrijeme pohrane2024-06-20 07:26:54