Bitcoin price volatility fascinates both researchers and investors, studying features that influence its movement. This paper expends on previous research examines time series data of various exogenous endogenous factors: Bitcoin, Ethereum, S&P 500, VIX closing prices; exchange rates the Euro GPB to USD; number Bitcoin-related tweets per day. A period three years (from September 2019 2022) is covered by dataset. two-layer framework introduced tasked with accurately forecasting price. In...

The aim of this paper is to examine the position women in audit profession Serbia. research sample 2,116 reports has been analysed from point hired firms and gender auditor that signed report. results show number produced by male female auditors almost equal, with noticeable trends Big 4 favouring engagements. In addition, both have same probability acquiring new clients, males having a slight advantage overall, domestic firms. However, shifts females Pearson's correlation weak but...

It was very difficult to predict the global pandemic caused by new coronavirus COVID-19 disease that spread around world. There is no doubt will have a serious impact on worldwide economy because besides causing health crisis, threatens generate an economic and financial crisis. Therefore, management of service providing entities were faced with challenge finding model perform their business activities take care employees' at same time. This paper discusses possible solutions related...

The global pandemic caused by the new coronavirus COVID-19 disease flared up around world and it was very difficult to predict.When comes worldwide economy, there is no doubt that will have serious consequences because, besides being a health crisis, has already turned into great economic financial crisis.This, in turn, left management of service providing entities with dilemma -to choose right model for their business activities care employee's at same time.This paper discusses possible...

The effects of the implementation IFRS 16 in hotel industry, as one industries with highest amounts leased assets, is primary focus this paper. International Accounting Standards Board adopted Financial Reporting Standard - Leases January 2016, replacing 17 Leases, for reporting periods starting on or after 1st 2019. updated regulations introduce different accounting models lessees and lessors. influence a entity contingent quantity existing operating lease agreements differs across various...

The aim of this paper is to create a one kind database that will provide basic information collected from financial and audit reports companies operated in the Republic Serbia, during observed period 2016-2018

Retaining customers is of great importance for all subscription-based financial institutions. Having in mind that even a small change customer churn can have significant impact on company's profits and overall value the company, proper management prerequisite. When it comes to banks, key issue identifying reasons (factors) lead contract termination between bank. This paper offers new model forecasting determines contribution variables could losing customer. work presents novel artificial...

The COVID-19 pandemic changed the circumstances of business environment, affecting almost every industry and company one way or another.The disrupted global economy, leading to significant changes in landscape.The meat Serbia was not an exception.The aim this study examine impact on profitability by using a causal comparative design.The research sample included 88 entities with top market share from industry, analyzed through five years (2016-2020) (440 financial statements were units...

The International Accounting Standards Board unveiled IFRS 16 -Leases in January 2016, replacing IAS 17 for reporting periods commencing on or after 1 st 2019.The updated regulations introduce dissimilar accounting models lessees and lessors.Although the significance of distinguishing between finance leases operating has diminished lessees, it still holds relevance lessors.The influence a company is contingent quantity existing lease agreements differs across various industries.The effect...

The aim of this research is to analyse credit risk levels Serbian luxury hotels, before, and during the COVID-19 pandemic. purpose highlight need for statesupported measures proactive strategies ensure financial sustainability resilience in hotel industry. A dataset 192 observations from 2019 2021 employed, using predictive models including Altman Z'-score, Z''-score, Kralicek DF score, Springate S-score, Zmijewski X-score, assess creditworthiness 64 selected mostly 4-star hotels. Data...

The aim of this paper is to analyze the connection between climate change and cyberspace, ie conclusion that one affects other.The goal point out how important it create a cyber regime will be regulated through which countries able cope with challenges at international level.The problem for both very difficult determine who responsible disrupting environment abusing digital infrastructure.On other hand, there growing connection, need fight help cyberspace.Climate shows us necessary joint...

The main purpose of this paper is to determine if there are any differences when it comes the type opinion and content audit reports between agricultural other public companies (non-agricultural). Research sample consists 398 companies, number makes up about 70% total listed on Belgrade Stock Exchange. was divided into two groups; one comprising from agriculture, forestry fishing sector (29); while second group sectors (369). research results indicate that in first received unqualified...

During the global pandemic auditors were not able to perform full audit procedures due social distancing measures. Therefore, mandatory audits completed by accepting higher risk, with possibility of material misstatements being present within statements some extent. Uncertainty and risk arising from current environment have resulted in changes reporting procedures, although these areas are strictly governed legal regulatory framework. This paper will analyse existing guidelines on COVID-19...

In response to global sustainability challenges, such as climate change, social inequality, and environmental degradation, businesses are increasingly required disclose sustainability-related financial information

The main purpose of this paper is to analyze the correlation between financial (accounting) result in income statement and tax report.Calculation corporate expense a complex procedure which requires use legal regulation.As result, entities could report profit their statements, do not have at same time.Research sample consists randomly selected 322 business annual reports from Belgrade Stock Exchange for 2017.The results research show that average effective rate app.12%, while median app.9%.

The global pandemic caused by the coronavirus in 2019 had significant consequences on financial reporting and auditing of those statements, which lead to numerous challenges that both audit clients auditors respond a timely manner