Availability of financial statements of companies listed on the Belgrade stock exchange

Abstract

Financial statements have great informative value for many users. The easy finding of financial statements and therefore their availability can influence the making of various decisions of users. The purpose of this paper is to examine the availability of financial statements of listed companies on the Belgrade Stock Exchange. Therefore, the trend of availability from 2019-2021 may show certain patterns of further examination of the reasons for non-submission or even inaccurate financial statements that are identified as such on the website of the Serbian Business Registers Agency, which was used for the search of financial statements. It is considered important to examine the availability of financial statements in more detail, especially in the years of the emergence and duration of the COVID-19 virus pandemic, which brought many novelties in the company's operations, primarily in the field of financial reporting. The results of the research show an increasing trend in the number of available public accurate financial statements, a decrease in the number of public inaccurate financial statements, and an increase in the number of companies whose financial statements are not available.