期刊名称：Baltic Journal of Real Estate Economics and Construction Management
电子版ISSN：2255-9671
出版年度：2017
卷号：5
期号：1
页码：118-136
DOI：10.1515/bjreecm-2017-0009
语种：English
出版社：Walter de Gruyter GmbH
摘要：Responding to globalization of the international business environment the companies need to draw and present reliable and comparable audited financial statements, and consequently there is a vital need to implement international financial reporting standards. Foreign investments in Kosovo as a new developing country are growing. The purpose of this paper is to consider the role of audited financial statements in encouraging foreign investment in the private sector in Kosovo. To examine this issue, we have analysed three determinant factors in presenting financial statements to the foreign investors: auditor’s report, auditor reputation and relevance of auditor’s findings. The results of this study indicate that these variables have a positive effect on promotion of foreign investment. These results also revealed that audited financial statements are very important for Kosovo companies in order to ensure an equal worldwide treatment.
