Bankarstvo Journal issue 4-2021






The entire issue can be viewed below:


  • Editorial

    Author: Marina Kostadinović

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  • Disclosure of Tax Risk in Financial Statements: The Case of Banks in the Republic of Serbia

    Original scientific paper
    Author: Stefan Vržina
    doi: 10.5937/bankarstvo2104010V
    Keywords: tax; tax risk; risk management; financial statements; banks; logit and probit regressions
    JEL: G21, G32, H25, M41

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  • Comparative Analysis of the Impact of Balance Sheet Size on Bank Operations in the Republic of Serbia in the Period Before and During the Covid-19 Pandemic

    Original scientific paper
    Author: Željko Račić, PhD, Branka Paunović, PhD
    doi: 10.5937/bankarstvo2104036R
    Keywords: banking sector of the Republic of Serbia; size of total assets of banks; liquidity of banks;
    profitability of banks; lending of banks; solvency of banks; concentration of banking sector; Covid-19
    pandemic; static panel regression models
    JEL: G21, M41, C33, C65

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  • Application of 5S Tool in the Banking Sector of the Republic of Serbia

    Scientific review article
    Author: Marija Stojmenović
    doi: 10.5937/bankarstvo2104060S
    Keywords: 5S tool, lean manufacturing, banking
    JEL: M11, L15, D24, G21

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  • The Role of the State Audit Institution in Serbia

    Scientific review article
    Author: Radmila Trklja, Milan Trklja, Boban Dašić
    doi: 10.5937/bankarstvo2104080T
    Keywords: State Audit Institution, INTOSAI, Law on State Audit Institution, Code of Ethics, international cooperation
    JEL: M42, M48

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  • The Republic of Serbia Repo Market

    Scientific review article
    Author: Ivana Jeremić, PhD
    doi: 10.5937/bankarstvo2104098J
    Keywords: Repo market, monetary policy repo instrument, repo transaction, reverse repo transaction, referent interest rate, repo rate, collateral
    JEL: E52, E40, G11, O16

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  • Last Minted Coins of the Kingdom of Yugoslavia

    Scientific review article
    Author: Svetlana Pantelić
    doi: 10.5937/bankarstvo2104128P
    Keywords: coins; 25-para coin; 50-para coin; 1 dinar; 2 dinars; 10 dinars; 20 dinars; 50 dinars; release into circulation; withdrawal from circulation; King Petar II Karađorđević; Institute for Manufacturing Banknotes and Coins; National Bank of the Kingdom of Yugoslavia; Ministry of Finance; 1938
    JEL: N14

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  • Submission of a Copy of Personal Data

    Expert article
    Author: Nenad Antonić
    doi: 10.5937/bankarstvo2104146A
    Keywords: General Data Protection Regulation; Law on Personal Data Protection; copy of personal
    data; person to whom personal data refers; controller
    JEL: K20, L50, D82

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  • Everything You Have Always Wanted to Know About Documentary Collection

    Expert article
    Author: Radmila Gaćeša
    doi: 10.5937/bankarstvo2104158G
    Keywords: documentary collection; export; bank; documents; bill of exchange; protest against non-payment
    JEL: E42, G21

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  • Osmium – the Latest Precious Metal on the Rise

    Author: Ljuba Jakić
    doi: 10.5937/bankarstvo2104170J
    Keywords: Osmium; precious metals; investment; tangible asset; rarity; security; unforgeability; portfolio;
    osmium-identification-code; osmium-institute
    JEL: G11, E21, E22

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