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THE ANALYSIS OF BUSINESS FAILURE FOR SMALL AND MEDIUM BUSINESSES IN KOSOVO

Yıl 2012, Cilt: 4 Sayı: 1, 101 - 109, 01.06.2012

Öz

The aim of this study is identification of factors that caused business failure to small and medium businesses and application level of financial statement analyses in the investment decision-making process by these businesses in Kosovo since there were plenty of businesses failed any many other businesses are in crisis due to wrong decision making. There are several factors that influence the decisionmaking process but in this paper the importance of financial statement analysis as a factor with high impact on investment decision-making process will be elaborated. The research has been conducted in 232 businesses failed during year 2011 in 21 municipalities throughout Kosovo. These businesses are the adequate indicators to know which factors have afflicted their failure and how they evaluated the financial statement analysis for their decision-making process. Data analysis and interpretation is processed with Statistical Program for Social Sciences SPSS v.15.0

Kaynakça

  • Alexander D., Britton A., Jorissen A., 2006. International Financial Reporting and Analysis,Thompson Learning.
  • B. Elliot, J. Elliot, 2006. Financial Accounting and Reporting, 10th edition,
  • Pearson Education Limited, Essex. Carr, C., and C. Tomkins. 1998. Context, culture and the role of the finance function instrategic decisions. A comparative analysis of Britain, Germany, the U.S.A. and Japan. Management Accounting Research 9:213-239.
  • Flamholtz, E. G. 1983. Accounting, budgeting and control systems in their organizational context; theoretical and empirical perspectives. Accounting,
  • Organizations and Society 8 (2-3):153-169. Frank K. Reilly & Keith C.Brown ,,Investment analysis and portofolio management, Third edition , Notre Dame,p. 5, 2008
  • Frederik D.S. Choi, 2003. International finance and accounting handbook, Third edition, Canada,
  • Guenther, D. and Young, D. 2000. The association between financial accounting measures and real economy activity: A multinational atudy. Journal of
  • Accounting and Economics,29, 53-72. Halit Xhafa ,, Analiza e Pasqyrave Financiare’’ botimi i dytë, Tiranë 2008
  • Jehona Shkodra, 2010. The role of financial analysis in decision-making process for investments in agricultural enterprises in Kosovo, master thesis.
  • J.Shkodra , M.Gjonbalaj , V. Beqiri, I.Miftari, 2011 ,,The role in financial analysis in agricultural farms in Kosovo’’ International Journal of Arts & Sciences (IJAS),
  • Cd-Rom. ISSN: 1944-6934 :: 4(26):157–162 . June 21-24, 2011, Prague.
  • J.Novák, H. Sůvová, J. Vondráček, 2002. Multivariate statistical methodas sa a tool of financial anazysis of farm businesses, Agric.Econ., 48 (1) .
  • K. Zager “Accounting Information in the Function of Business Quality Measuring”, 23 Annual Congress of the European Accounting Association, Muenchen, March, 2000.
  • Martin Fridson&Ferenando Alvarez, 2002. Financial statement analysis, Third edition.
  • Ministry of trade and industry, Business Registration Agency, www.arbk.org Muhamet Mustafa ,,Menaxhimi i projekteve investive’’ , Prishtinë, p.18, 2006
  • Simon, H. A. 1987. Making Management Decisions: the Role of Intuition and Emotion. Academy of Management Executive 1 (1):57-64.
  • Sotiraq Dhamo,2005. Advanced accounting, Tiranë.
Yıl 2012, Cilt: 4 Sayı: 1, 101 - 109, 01.06.2012

Öz

Kaynakça

  • Alexander D., Britton A., Jorissen A., 2006. International Financial Reporting and Analysis,Thompson Learning.
  • B. Elliot, J. Elliot, 2006. Financial Accounting and Reporting, 10th edition,
  • Pearson Education Limited, Essex. Carr, C., and C. Tomkins. 1998. Context, culture and the role of the finance function instrategic decisions. A comparative analysis of Britain, Germany, the U.S.A. and Japan. Management Accounting Research 9:213-239.
  • Flamholtz, E. G. 1983. Accounting, budgeting and control systems in their organizational context; theoretical and empirical perspectives. Accounting,
  • Organizations and Society 8 (2-3):153-169. Frank K. Reilly & Keith C.Brown ,,Investment analysis and portofolio management, Third edition , Notre Dame,p. 5, 2008
  • Frederik D.S. Choi, 2003. International finance and accounting handbook, Third edition, Canada,
  • Guenther, D. and Young, D. 2000. The association between financial accounting measures and real economy activity: A multinational atudy. Journal of
  • Accounting and Economics,29, 53-72. Halit Xhafa ,, Analiza e Pasqyrave Financiare’’ botimi i dytë, Tiranë 2008
  • Jehona Shkodra, 2010. The role of financial analysis in decision-making process for investments in agricultural enterprises in Kosovo, master thesis.
  • J.Shkodra , M.Gjonbalaj , V. Beqiri, I.Miftari, 2011 ,,The role in financial analysis in agricultural farms in Kosovo’’ International Journal of Arts & Sciences (IJAS),
  • Cd-Rom. ISSN: 1944-6934 :: 4(26):157–162 . June 21-24, 2011, Prague.
  • J.Novák, H. Sůvová, J. Vondráček, 2002. Multivariate statistical methodas sa a tool of financial anazysis of farm businesses, Agric.Econ., 48 (1) .
  • K. Zager “Accounting Information in the Function of Business Quality Measuring”, 23 Annual Congress of the European Accounting Association, Muenchen, March, 2000.
  • Martin Fridson&Ferenando Alvarez, 2002. Financial statement analysis, Third edition.
  • Ministry of trade and industry, Business Registration Agency, www.arbk.org Muhamet Mustafa ,,Menaxhimi i projekteve investive’’ , Prishtinë, p.18, 2006
  • Simon, H. A. 1987. Making Management Decisions: the Role of Intuition and Emotion. Academy of Management Executive 1 (1):57-64.
  • Sotiraq Dhamo,2005. Advanced accounting, Tiranë.
Toplam 17 adet kaynakça vardır.

Ayrıntılar

Diğer ID JA82JU78FT
Bölüm Makaleler
Yazarlar

Hysen Ismajli Bu kişi benim

Jehona Shkodra Bu kişi benim

Yayımlanma Tarihi 1 Haziran 2012
Yayımlandığı Sayı Yıl 2012 Cilt: 4 Sayı: 1

Kaynak Göster

APA Ismajli, H., & Shkodra, J. (2012). THE ANALYSIS OF BUSINESS FAILURE FOR SMALL AND MEDIUM BUSINESSES IN KOSOVO. International Journal of Economics and Finance Studies, 4(1), 101-109.
AMA Ismajli H, Shkodra J. THE ANALYSIS OF BUSINESS FAILURE FOR SMALL AND MEDIUM BUSINESSES IN KOSOVO. IJEFS. Haziran 2012;4(1):101-109.
Chicago Ismajli, Hysen, ve Jehona Shkodra. “THE ANALYSIS OF BUSINESS FAILURE FOR SMALL AND MEDIUM BUSINESSES IN KOSOVO”. International Journal of Economics and Finance Studies 4, sy. 1 (Haziran 2012): 101-9.
EndNote Ismajli H, Shkodra J (01 Haziran 2012) THE ANALYSIS OF BUSINESS FAILURE FOR SMALL AND MEDIUM BUSINESSES IN KOSOVO. International Journal of Economics and Finance Studies 4 1 101–109.
IEEE H. Ismajli ve J. Shkodra, “THE ANALYSIS OF BUSINESS FAILURE FOR SMALL AND MEDIUM BUSINESSES IN KOSOVO”, IJEFS, c. 4, sy. 1, ss. 101–109, 2012.
ISNAD Ismajli, Hysen - Shkodra, Jehona. “THE ANALYSIS OF BUSINESS FAILURE FOR SMALL AND MEDIUM BUSINESSES IN KOSOVO”. International Journal of Economics and Finance Studies 4/1 (Haziran 2012), 101-109.
JAMA Ismajli H, Shkodra J. THE ANALYSIS OF BUSINESS FAILURE FOR SMALL AND MEDIUM BUSINESSES IN KOSOVO. IJEFS. 2012;4:101–109.
MLA Ismajli, Hysen ve Jehona Shkodra. “THE ANALYSIS OF BUSINESS FAILURE FOR SMALL AND MEDIUM BUSINESSES IN KOSOVO”. International Journal of Economics and Finance Studies, c. 4, sy. 1, 2012, ss. 101-9.
Vancouver Ismajli H, Shkodra J. THE ANALYSIS OF BUSINESS FAILURE FOR SMALL AND MEDIUM BUSINESSES IN KOSOVO. IJEFS. 2012;4(1):101-9.