Archive of Journal - Financing
Financing – scientific magazine for economy
No: 1/2026
Year of publication: 17
March, 2026.
Article 1
Internal Audit Reporting Methodology
Author:
Kristina Peštović, PhD*
*Full Professor, University of Novi Sad, The Faculty of Economics in Subotica, Department for Accounting and Business
Article 2
Digitalization of the collection cycle in enterprises as a factor of improving liquidity and efficiency
Author:
Boris Todorović, PhD*, Marija Todorović**
*PhD Associate Professor, University of Banja Luka, The Faculty of Economics, Department for Quantitative Analysis and Informatics
**Aska Media, Beograd
Article 3
The impact of investment decisions on corporate financial performance: a review of theoretical and empirical evidence
Authors:
Aleksandar Mišić*, Tajana Serdar Raković, PhD**
*Deloitte Bosna i Hercegovina
**PhD Associate Professor, University of Banja Luka, The Faculty of Economics, Department for Accounting and Business Finance
Article 4
Detection of financial distress and earnings manipulation in the Republic of Srpska capital market – the synergy of Altman and Beneish models
Author:
Miloš Grujić*, Aleksandar Džombić**
*Grant Thornton d.o.o. Banja Luka
**Grant Thornton d.o.o. Banja Luka
Article 5
Capital structure of companies in Republic of Serbia as determinant of their profit policy
Author:
Marijana Milanović, Biljana Đuričić , Momčilo Vasiljević , Ivana Marinković*
*Western Serbia Academy of Applied Studies