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master's thesis
Manipulacije dobiti primjenom metoda kreativnog računovodstva
Split: University of Split, University Department for Forensic Sciences, 2018. urn:nbn:hr:227:183483
Pecotić, Adriana
University of Split
University Department for Forensic Sciences

Cite this document

Pecotić, A. (2018). Manipulacije dobiti primjenom metoda kreativnog računovodstva (Master's thesis). Split: University of Split, University Department for Forensic Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:227:183483

Pecotić, Adriana. "Manipulacije dobiti primjenom metoda kreativnog računovodstva." Master's thesis, University of Split, University Department for Forensic Sciences, 2018. https://urn.nsk.hr/urn:nbn:hr:227:183483

Pecotić, Adriana. "Manipulacije dobiti primjenom metoda kreativnog računovodstva." Master's thesis, University of Split, University Department for Forensic Sciences, 2018. https://urn.nsk.hr/urn:nbn:hr:227:183483

Pecotić, A. (2018). 'Manipulacije dobiti primjenom metoda kreativnog računovodstva', Master's thesis, University of Split, University Department for Forensic Sciences, accessed 25 April 2024, https://urn.nsk.hr/urn:nbn:hr:227:183483

Pecotić A. Manipulacije dobiti primjenom metoda kreativnog računovodstva [Master's thesis]. Split: University of Split, University Department for Forensic Sciences; 2018 [cited 2024 April 25] Available at: https://urn.nsk.hr/urn:nbn:hr:227:183483

A. Pecotić, "Manipulacije dobiti primjenom metoda kreativnog računovodstva", Master's thesis, University of Split, University Department for Forensic Sciences, Split, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:227:183483

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Metadata
TitleManipulacije dobiti primjenom metoda kreativnog računovodstva
Title (english)Earning manipulations conducted by methods of creative accounting
AuthorAdriana Pecotić
MentorMarijana Bartulović (mentor)
Committee memberIvica Filipović (predsjednik povjerenstva)
Committee memberNina Mišić Radanović (član povjerenstva)
Committee memberMarijana Bartulović (član povjerenstva)
GranterUniversity of Split
University Department for Forensic Sciences
Split
Defense date and country2018-09-26, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Cilj ovog rada bio je predstaviti kreativno računovodstvo, manipulacije prihodima i rashodima te istražiti utječu li primjene različitih metoda kreativnog računovodstva na financijski rezultat poduzeća. U teorijskom dijelu rada definirano je kreativno računovodstvo, sam pojam kreativnog računovodstva, motivi i područja primjene, ciljevi primjene te zaštita od manipulacija s financijskim izvještajima. Također, definirane su manipulacije dobiti – lažno povećanje i lažno smanjenje prihoda te lažno povećanje i smanjenje rashoda sa obrađenim primjerima manipulacija. U empirijskom dijelu prikazalo se manipuliranje dobiti na primjeru skandala „WorldCom“ te se istražio utjecaj četiri manipulacije dobiti na primjeru poduzeća. Koristeći manipulacije lažnog povećanja prihoda i rashoda i lažnog smanjenja prihoda i rashoda zaključeno je da manipulacije prihodima i rashodima imaju utjecaj na financijski rezultat.
Abstract (english)
The main objective of this work was to introduce the creative accounting, revenues and expenses manipulation and analyze whether the application of different methods of creative accounting affects the financial result of a company. In the theoretical part was defined term of creative accounting, the motives and areas of application, the aims of application and the protection from manipulation with the financial statements. Also, has been defined profit manipulation - false increase and false decrease of revenues and false increase and decrease of expenses with examples of manipulation. In the empirical part, profit manipulation was shown on the example of the "WorldCom" scandal. Also, it was analyzed the influence of four profit manipulations on the example of financial statements of one company. Using manipulations of false increase of revenues and expenses and false decrease of revenues and expenses, it was concluded that manipulations of revenues and expenses have an impact on the financial result.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:227:183483
Study programmeTitle: Forensic Sciences
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra forenzike (magistar/magistra forenzike)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Public noteFinancijsko-računovodstvena forenzika
RepositoryRepository of University Department for Forensic Sciences
Created on2018-11-20 10:55:32