DE JURE HARMONIZATION OF FINANCIAL REPORTING FOR LISTED COMPANIES: EVIDENCE FOR SELECTED CEE COUNTRIES

Globalization of business and free flow capital resulted in strong demand for comparable financial reports worldwide. An important element achieving de facto harmonization reporting is jure harmonization, i.e. regulatory requirements on the country level. Although more than 100 countries have a requirement use IFRS (International Financial Reporting Standards) listed companies, still an ongoing process. De affected by many influential factors, among which represents one most factors. For purpose study, authors developed index (IDJH) based EU framework evaluated its value 5 CEE (Croatia, Bosnia & Herzegovina, Montenegro, Slovenia Serbia). Empirical findings reveal significant differences related to country's status relation integration processes. Keywords: reporting,