master's thesis
Earnings manipulation as a form of fraudelent financial reporting

Dorotea Travalja (2015)
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"
Metadata
TitleManipulacije zaradama kao prijevarni oblik financijskog izvještavanja
AuthorDorotea Travalja
Mentor(s)Robert Zenzerović (thesis advisor)
Abstract
Globalizacijom financijskih tržišta, razvojem suvremenih informatičkih tehnologija u funkciji financijskih tržišta i poslovanja dolazi do sve češćih manipulacija. Razlog tome je što u vrijeme pada ekonomije ljudi prelaze granice koje inače ne bi prešli i tada aktivnosti pronevjere često izlaze na vidjelo. Pronevjera ne mora uvijek biti fizička, suvremena ekonomija sve više otkriva razne manipulacije kojima se pronevjere čine upravo u financijskim izvještajima modificiranjem stvarnog stanja entiteta. Manipulacijama se nastoji doći do brze i lake zarade raspoloživim, dopuštenim ili nedopuštenim sredstvima. Stoga je razumljivo da su manipulacije zaradama najučestalije u svakodnevnom poslovanju. Računovodstvenim prezentiranjem poslovnih podataka menadžment nastoji ovladati tržištem i ostvariti druge koristi koje se od njega očekuju. Manipulacije su najčešće brže od regulatornih tijela, te se njihovo popravljanje ili ublažavanje javlja tek nakon izbijanja slučajeva što uglavnom donosi velike gubitke. Forenzičko računovodstvo je usmjereno na otkrivanje tih manipulacija i prijevara koje su sve učestalije u modernim ekonomijama. Manipulacije financijskim izvještajima najčešće su legalne i u dozvoljenim zakonskim okvirima. No potrebno je biti oprezan, jer tanka je granica između legalnih i ilegalnih radnji, a pritisak tržišta nad poslovnim subjektima sve je veći.
Parallel title (English)Earnings manipulation as a form of fraudelent financial reporting
Committee MembersTician Peruško (committee member)
Robert Zenzerović (committee member)
Ksenija Černe (committee member)
GranterUniversity of Pula
Lower level organizational unitsFaculty of economics and tourism "Dr. Mijo Mirković"
PlacePula
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Finance
Study programme typeuniversity
Study levelgraduate
Study programmeBusiness Economics; specializations in: Financial Management, Marketing Management, Management and Entrepreneurship, Tourism and Development, Business Informatics
Study specializationFinancial Management
Academic title abbreviationmag.oec.
Genremaster's thesis
Language Croatian
Defense date2015-10-30
Parallel abstract (English)
Globalization of financial markets and the development of modern information technologies lead to more frequent manipulations. The reason is contained in the fact that during the economic downturn people are crossing the borders that wouldn't be crossed otherwise and the fraudulent activities often come to light. Embezzlements in modern economy are more often visible through manipulations in the financial statements, modifying the actual position of the entity. Manipulation is used to reach quick and easy earnings through available, admissible or inadmissible facilities. Therefore, it is understandable that the earnings manipulation is the most frequent in daily operations. Management is trying to engross the market and achieve other benefits through accounting presentation of business data. Manipulations are usually faster than regulators. Their reformation or mitigation occurs only after the outbreak of case, which usually brings heavy losses. Forensic accounting is focused on the detection of this kind of manipulations and frauds that are increasingly common in modern economies. Manipulations of financial statements usually are legal and legitimate. However, the line between legal and illegal activities is very thin, and the market pressure over the business entities is increasing.
Parallel keywords (Croatian)manipulativno izvještavanje forenzičko računovodstvo manipulacije zaradama financijski izvještaju data mining
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:137:886600
CommitterBarbara Dušan