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master's thesis
DISKONTINUITIET U DISTRIBUCIJI NETO DOBITI U PODUZEĆIMA
Diplomski rad
Split: University of Split, Faculty of economics Split, 2019. urn:nbn:hr:124:919995
Miočić, Franko
University of Split
Faculty of economics Split

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Miočić, F. (2019). DISKONTINUITIET U DISTRIBUCIJI NETO DOBITI U PODUZEĆIMA : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:919995

Miočić, Franko. "DISKONTINUITIET U DISTRIBUCIJI NETO DOBITI U PODUZEĆIMA : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:919995

Miočić, Franko. "DISKONTINUITIET U DISTRIBUCIJI NETO DOBITI U PODUZEĆIMA : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:919995

Miočić, F. (2019). 'DISKONTINUITIET U DISTRIBUCIJI NETO DOBITI U PODUZEĆIMA : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 19 April 2024, https://urn.nsk.hr/urn:nbn:hr:124:919995

Miočić F. DISKONTINUITIET U DISTRIBUCIJI NETO DOBITI U PODUZEĆIMA : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2019 [cited 2024 April 19] Available at: https://urn.nsk.hr/urn:nbn:hr:124:919995

F. Miočić, "DISKONTINUITIET U DISTRIBUCIJI NETO DOBITI U PODUZEĆIMA : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:124:919995

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Metadata
TitleDISKONTINUITIET U DISTRIBUCIJI NETO DOBITI U PODUZEĆIMA : Diplomski rad
AuthorFranko Miočić
MentorSlavko Šodan (mentor)
MBZ: 311356
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2019-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Financijski izvještaji su glavni izvor informacija o poduzeću za većinu korisnika. Velika većina računovodstvenih izvještaja je bila obuhvaćena manipulativnim radnjama. Računovodstvena regulativa je temelj financijskog izvještavanja, no vrlo bitna je njena primjena u praksi. Zakoni, propisi i pravila zbog širokog tumačenja omogućavaju računovođama primjenu manipulativnih radnji nad financijskim izvještajima. Manipulativne radnje su u skladu sa zakonom, propisima i pravilima, ali iskrivljuje stvarno stanje financijskih izvještaja. Menadžerima je ostavljena sloboda odlučivanja oko određenih kategorija u izvještajima, pa je velika i mogućnost da oni to iskoriste za svoje potrebe. U radu su spomenuti motivi koji motiviraju menadžere da odluče financijske izvještaje podvrgnuti manipulacijama, ali glavni motiv je trenutna zarada jer ista suma novca ima veću vrijednost sada nego u budućnosti. Poslije toga u radu su i opisane metode kojima se rade računovodstvene manipulacije. Njihove naknade najčešće ovise o neto financijskom rezultatu. Kao što je u radu napisano, distribucija neto dobiti prema osnovnim ekonomskim zakonitostima bi trebala imati normalni oblik odnosno oblik zvona. Iz statističkog skupa promatran je omjer neto financijskog rezultata u 2017. godini i ukupna imovina u 2016. godini prema četiri nezavisne varijable, a to su država u kojoj poduzeće vodi posao, veličina poduzeća, udio menadžmenta u vlasništvu te ovisnost o vlasnicima poduzeća. Na temelju distribucija dokazano je kako prema svim promatranim parametrima postoje manipulacije nad financijskim izvještajima. Tema ovog rada je bila usporediti postoji li razlika unutar nezavisnih varijabli. Leuzov test manipuliranja na temelju vrijednosti na distribucijama dokazao je razlike u indeksima za sve promatrane varijable osim u slučaju promatranja prema državama. Kao glavni dokaz u istraživanju uz pomoć kojeg su se hipoteze prihvaćale, odnosno odbacivale je bio Test kontinuiranosti. Putem testa kontinuiranosti potvrđeno je da postoje značajne razlike u manipulaciji neto financijskim rezultatom prema veličini poduzeća te prema ovisnosti o vlasnicima poduzeća, dok u usporedbi prema državama i udjelu menadžmenta u vlasništvu nema značajne razlike u količini manipulacija nad neto financijskim rezultatom.
Abstract (english)
Financial reports are the main source of information about the company for most users. A lot of financial reports has been manipulated by the accountants. Accounting regulative is the key of financial reports but it is really important apply in practice. Lows, rules and policies of accounting reports allows accountants use of manipulation with reports because of extensive interpretation of same. Manipulative actions are in the accordance with law, rules and regulations, but it distorts the actual state of the financial statements. Managers have freedom to decide about some categories in financial statements and that give them opportunity to use that for their benefit. In this paper there have been mentioned motives that are motivating managers to do manipulations with reports. The main motive is to make financial benefit now because the same amount of money worth now more then in the future. After that paper presents all kind of manipulation actions that are used in practice. The reimbursements are connected with net financial result. The assumption is that in case of no manipulation acts distribution will not show discontinuity. Statistical set was viewed as the ration between net financial result in 2017. and total assets in 2016. The results were compared by countries, size of company, management share of ownership and dependence on the ownership by BvD independence indicator. Based on research it was proved that by the all parameters that there was discontinuity in distribution. Research was based to see is there any difference between research parameters. Leuz’s test of earnings manipulations proves that there were differences in research by all parameters except the observation by countries. As the main prove to either prove the hypothesis or not was the Continuity test. The test has proved that there are significant differences with net income manipulations between the size of companies and dependence on the ownership. Also, the test proves that there are no significant differences on discontinuity of net income distribution between the countries and between the management shares of ownership.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:919995
Study programmeTitle: Business Studies
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
RepositoryREFST
Created on2019-12-04 15:16:55