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Vlora Prenaj and Hysen Ismajli

Abstract

The aim of the present study is to review the definitions of the enterprises in the European Union, Western Balkans and Kosovo. The study also proposes the classification and comparison of small, medium-sized and large enterprises in the European Union, Western Balkan countries, such as Albania, Montenegro, Macedonia, Croatia, Bosnia and Herzegovina, Serbia, and in Kosovo. The study has been performed using the legal, economic, comparative and practice methodology. The results of the study suggest that states should have control over the categorization of enterprises, so the enterprises with higher economic power cannot have the opportunity to hurt those with lesser economic power, all based on the regulation law and its implementation in practice.

Open access

Leonora Haliti Rudhani, Hysen Ismajli and Albulena Mustafa

Abstract

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.

Open access

Arben Sahiti, Skender Ahmeti and Hysen Ismajli

Abstract

Unlike the other forms of investment strategies, foreign direct investment (FDI) involves the long-term commitment in the host country. FDI determinants are complex and multi-dimensional phenomena that result from both macro-economic and firm strategy considerations. The main objective of the present research is to review the empirical studies on FDI determinants in order to find out what motives international corporations are pursuing since the FDI policies and nation-specific business environment are directly affecting international corporations’ activity involvement. The literature and document review research method is adopted for this research, and the research is refined by including only papers that contained empirical studies on FDI determinants. Research has been carried out using secondary data drawn from a diverse pool of materials, including books, journals and other credible reports from international institutions. This research concludes the evidence of the mixed results on such a linkage.