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master's thesis
Manipulacije financijskim rezultatom u kontekstu otvaranja stečajnog postupka
2021. urn:nbn:hr:227:937888
Vukić, Antonia
University of Split
University Department of Forensic Sciences

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Vukić, A. (2021). Manipulacije financijskim rezultatom u kontekstu otvaranja stečajnog postupka (Master's thesis). Split: University of Split, University Department of Forensic Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:227:937888

Vukić, Antonia. "Manipulacije financijskim rezultatom u kontekstu otvaranja stečajnog postupka." Master's thesis, University of Split, University Department of Forensic Sciences, 2021. https://urn.nsk.hr/urn:nbn:hr:227:937888

Vukić, Antonia. "Manipulacije financijskim rezultatom u kontekstu otvaranja stečajnog postupka." Master's thesis, University of Split, University Department of Forensic Sciences, 2021. https://urn.nsk.hr/urn:nbn:hr:227:937888

Vukić, A. (2021). 'Manipulacije financijskim rezultatom u kontekstu otvaranja stečajnog postupka', Master's thesis, University of Split, University Department of Forensic Sciences, accessed 26 October 2024, https://urn.nsk.hr/urn:nbn:hr:227:937888

Vukić A. Manipulacije financijskim rezultatom u kontekstu otvaranja stečajnog postupka [Master's thesis]. Split: University of Split, University Department of Forensic Sciences; 2021 [cited 2024 October 26] Available at: https://urn.nsk.hr/urn:nbn:hr:227:937888

A. Vukić, "Manipulacije financijskim rezultatom u kontekstu otvaranja stečajnog postupka", Master's thesis, University of Split, University Department of Forensic Sciences, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:227:937888

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Metadata
TitleManipulacije financijskim rezultatom u kontekstu otvaranja stečajnog postupka
Title (english)Manipulation of financial result in the context of opening bankruptcy proceedings
AuthorAntonia Vukić
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
U ovom istraživanju analiziran je međuodnos upravljanja zaradama i otvaranja stečajnog postupka. Podaci za potrebe rada prikupljeni su analizom bilanci, računa dobiti i gubitka te izvještaja o novčanom toku u razdoblju od četiri godine (2010. – 2013.)., a u uzorak su uključena 52 bankrotirana društva. Razina upravljanja zaradama izračunana je pomoću DeAngelo modela, dok je metodama korelacije i regresijske analize analiziran odnos otvaranja stečaja, profitabilnosti, veličine i zaduženosti odabranih s upravljanjem zaradom. Dobiveni rezultati ukazuju kako je statistička značajnost potvrđena samo za odnos otvaranja stečaja i računovodstvenih manipulacija u 2010. i 2012. Isto tako, odnos se pokazao negativnim, iz čega se može zaključiti da je vjerojatnost prisutnosti upravljanja zaradom manja ako je trgovačko društvo otvorilo stečajni postupak.
Abstract (english)
This research analyzed the relationship between earnings management and the opening of bankruptcy proceedings. Data for research purposes were collected by analyzing balance sheets, profit and loss accounts and cash flow statements for a period of four years (2010-2013), and the sample included 52 bankrupt companies. The earnings management level was calculated using the DeAngelo model, while the correlation and regression analysis methods analyzed the relationship between the bankruptcy, profitability, size and indebtedness with the earnings management. The obtained results indicate that the statistical significance was confirmed only for the ratio of opening of bankruptcy and accounting manipulations in 2010 and 2012. Also, the ratio turned out to be negative, from which it can be concluded that the probability of earnings management is lower if the company opened bankruptcy proceedings.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:227:937888
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 conditionsOpen access
Terms of useLicence Attribution 4.0 International (CC BY 4.0) icon
Created on2021-10-13 07:57:52