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master's thesis
Dioničarstvo zaposlenika u kontekstu računovodstvenih manipulacija
2021. urn:nbn:hr:227:874929
Pavković, Doris
University of Split
University Department of Forensic Sciences

Cite this document

Pavković, D. (2021). Dioničarstvo zaposlenika u kontekstu računovodstvenih manipulacija (Master's thesis). Split: University of Split, University Department of Forensic Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:227:874929

Pavković, Doris. "Dioničarstvo zaposlenika u kontekstu računovodstvenih manipulacija." Master's thesis, University of Split, University Department of Forensic Sciences, 2021. https://urn.nsk.hr/urn:nbn:hr:227:874929

Pavković, Doris. "Dioničarstvo zaposlenika u kontekstu računovodstvenih manipulacija." Master's thesis, University of Split, University Department of Forensic Sciences, 2021. https://urn.nsk.hr/urn:nbn:hr:227:874929

Pavković, D. (2021). 'Dioničarstvo zaposlenika u kontekstu računovodstvenih manipulacija', Master's thesis, University of Split, University Department of Forensic Sciences, accessed 14 December 2024, https://urn.nsk.hr/urn:nbn:hr:227:874929

Pavković D. Dioničarstvo zaposlenika u kontekstu računovodstvenih manipulacija [Master's thesis]. Split: University of Split, University Department of Forensic Sciences; 2021 [cited 2024 December 14] Available at: https://urn.nsk.hr/urn:nbn:hr:227:874929

D. Pavković, "Dioničarstvo zaposlenika u kontekstu računovodstvenih manipulacija", Master's thesis, University of Split, University Department of Forensic Sciences, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:227:874929

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Metadata
TitleDioničarstvo zaposlenika u kontekstu računovodstvenih manipulacija
Title (english)Employee share-ownership in the context of accounting manipulations
AuthorDoris Pavković
MentorIvica Filipović (mentor)
MentorToni Šušak (komentor)
Committee memberDamir Piplica (predsjednik povjerenstva)
Committee memberMarijana Bartulović (član povjerenstva)
Committee memberIvica Filipović (član povjerenstva)
GranterUniversity of Split
University Department of Forensic Sciences
Split
Defense date and country2021-09-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Računovodstvene manipulacije su radnje neispravnog prikazivanja računovodstvenih stavki. Cilj ovog rada je utvrđivanje implementacije dioničarstva zaposlenika na računovodstveno manipuliranje. Istraživanje je provedeno na uzorku hrvatskih društava u razdoblju od 2011. do 2019. Prikupljeni podaci su korištenjem Jones modela analizirani primjenom deskriptivne statistike i regresijske analize. Rezultat istraživanja pokazuje da implementacija dioničarstva zaposlenika nema utjecaja na računovodstveno manipuliranje u niti jednoj od promatranih godina, te da samo profitabilnost i veličina društva imaju utjecaja na upravljanje zaradama u nekim promatranim godinama.
Abstract (english)
Accounting manipulations are actions of incorrect presentation of accounting items. The purpose of this paper is to determine the implementation of employee shareholding on accounting manipulation. The research was conducted on a sample of Croatian companies in the period from 2011 to 2019. The collected data were analyzed using descriptive statistics and regression analysis using the Jones model. The result of the research shows that the implementation of employee shareholding has no impact on accounting manipulation in any of the observed years, and that only profitability and company size have an impact on earnings management in some observed years.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:227:874929
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
Created on2021-10-14 07:49:24