Sunčica Milutinović

Sunčica Milutinović
University of Novi Sad · Department of Finance and Accounting

Professor

About

19
Publications
7,414
Reads
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49
Citations
Citations since 2016
19 Research Items
49 Citations
20162017201820192020202120220510152025
20162017201820192020202120220510152025
20162017201820192020202120220510152025
20162017201820192020202120220510152025
Education
December 2010 - December 2015
University of Novi Sad, The Faculty of Economics in Subotica
Field of study
  • Accounting

Publications

Publications (19)
Article
Full-text available
The aim of this research is to analyze the key factors that have an impact on the company’s financial performance during seven-years period (2013-2019). The sample consists of 460 large and very large European agricultural companies engaged in plant cultivation. Taking into account the natural and technological potentials of plant production on the...
Article
Full-text available
This paper aims to investigate the main drivers of sustainable profitability trends in the Serbian insurance industry over the years 2008–2019 (inclusive). Our study is motivated by the fact that insurance companies contribute to economic growth, and thus it is essential to understand the factors that contribute to their financial strength and stab...
Article
Full-text available
The primary aim of this paper is to determine the indicators that have an influence on the company growth in the field of agriculture, forestry, and fisheries during the six-year period (2014–2019). This sector is very important for sustainable development, bearing in mind the need to preserve natural resources, i.e., land, water, plant, and animal...
Article
Full-text available
The focus of the paper is on identification of hidden patterns in the opinion of accounting professionals, in order to identify the deficiencies in the legal accounting regulations and to examine their perspective on international and legal accounting regulations. The data collected through the questionnaire was divided using clustering data mining...
Article
Full-text available
The aim of this paper is to examine the influence of enterprise characteristics on the degree of application of fraud prevention measures. In addition, this paper is supposed to show whether respondents' characteristics affecttheir opinion about the effectiveness of different fraud prevention measures, as well as if there is a difference between th...
Article
Full-text available
The subject of this research is evaluation of legal and international accounting regulations in terms of major deficiencies from the perspective of their users. Identification of the shortcomings of the current accounting regulations is important for improvement of laws governing accounting and audit practices, as they are in the process of public...
Article
Full-text available
The main purpose of this paper is to research the factors that have an impact on the company profitability in the logistics industry during a five-year period (2013-2017). The sample includes 748 active companies operating in the logistics industry in the Balkan countries. Bearing in mind that logistics is an essential instrument of competitiveness...
Article
Full-text available
The aim of this paper is to determine the factors which have an impact on the structure of capital of the companies in the trade industry in the Balkan countries, during the eight years period (2010-2017). In order to realize this goal, the panel data model with fixed effects was used. The sample included 2,057 companies that operated in the retail...
Article
Full-text available
Purpose This study aims to investigate what are the capabilities and limits of external audit in detecting frauds in companies operating in the territory of the Republics: Serbia, Croatia, Macedonia and Bosnia and Herzegovina. Design/methodology/approach In total, 51 certified auditors from Serbia, Croatia, Macedonia and Bosnia and Herzegovina wer...
Article
Full-text available
The paper investigates the main micro-specific profitability determinants of the insurance industry in Serbia, covering the period 2008–2016. Data set includes accounting ratios for 19 universal insurers, officially reported by the National Bank of Serbia (NBS). We have estimated the fixed effects model using the OLS and GLM estimation procedures,...
Conference Paper
Full-text available
Nakon početne faze nagle ekspanzije i visokih zarada, na kripto tržištu je usledila faza pojave prvih nezakonitih aktivnosti i pada poverenja kod investitora, što je pokrenulo pitanje regulacije kriptovaluta na institucionalnom nivou. Predmet istraživanja u radu jeste regulacija kriptovaluta sa posebnim osvrtom na računvodstveni aspekt. Rad sažeto...
Article
Full-text available
Most entrepreneurs have adequate knowledge and skills, however, they lack internal resources for commercialization of products on foreign markets. This group of entrepreneurs recognizes the chance through collaboration with other organizations, ensuring the engagement of new technologies that contribute to fast and early commercialization on the gl...
Article
Full-text available
The accounting profession continue to face moral dilemmas and ethical challenges in everyday practice, although professional regulation is up-to-date innovated in line with the latest changes in the business environment. The topic of the paper are the latest changes in ethical regulation and standards of education of professional accountants. The b...
Article
Full-text available
Companies can use various manipulative techniques when preparing general-purpose financial statements in order to present better financial position and better performance. Fraudulent financial statements can lead their users to wrong decisions and, consequently, cause big losses and distort confidence in the financial reporting system. Therefore, i...
Article
Full-text available
Companies can use various manipulative techniques when preparing general-purpose financial statements in order to present better financial position and better performance. Fraudulent financial statements can lead their users to wrong decisions and, consequently, cause big losses and distort confidence in the financial reporting system. Therefore, i...
Conference Paper
Full-text available
Investment properties are a specific category of non-current assets. According to the International Accounting Standard (IAS) 40 – Investment property, this category of assets is defined as property (land or a building, or part of a building or both) held to earn rentals or for capital appreciation or both, rather than for (a) use in the production...

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