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The application of discretionary accruals as a measure of earnings management in the Republic of Croatia
U: Contemporary Issues in Economy&Technology - CIET2022 Conference Proceedings. / Buljan Barbača, Domagoja; Miletić, Marko (ur.). University of Split, University Department of professional Studies, 2022. str. 606-614. urn:nbn:hr:227:042533
Filipović, Ivica; Bartulović, Marijana; Pavić Kramarić, Tomislava; Šušak, Toni

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Filipović, I., Bartulović, M., Pavić Kramarić, T. i Šušak, T. (2022). The application of discretionary accruals as a measure of earnings management in the Republic of Croatia. U D. Buljan Barbača, (Ur.), M. Miletić, (Ur.), Contemporary Issues in Economy&Technology - CIET2022 Conference Proceedings (str. 606-614). University of Split, University Department of professional Studies. Preuzeto s https://urn.nsk.hr/urn:nbn:hr:227:042533

Filipović, Ivica, et al. "The application of discretionary accruals as a measure of earnings management in the Republic of Croatia." Contemporary Issues in Economy&Technology - CIET2022 Conference Proceedings, Ur. Domagoja Buljan Barbača, Ur. Marko Miletić, University of Split, University Department of professional Studies, 2022, str. 606-614. https://urn.nsk.hr/urn:nbn:hr:227:042533

Filipović, Ivica, Marijana Bartulović, Tomislava Pavić Kramarić i Toni Šušak. "The application of discretionary accruals as a measure of earnings management in the Republic of Croatia." U Contemporary Issues in Economy&Technology - CIET2022 Conference Proceedings, 606-614. University of Split, University Department of professional Studies, 2022. Citirano 26.06.2024.. https://urn.nsk.hr/urn:nbn:hr:227:042533

Filipović, I., et al. (2022) 'The application of discretionary accruals as a measure of earnings management in the Republic of Croatia', u Buljan Barbača, D. (ur.), Miletić, M. (ur.), Contemporary Issues in Economy&Technology - CIET2022 Conference Proceedings, University of Split, University Department of professional Studies, str. 606-614. Preuzeto s: https://urn.nsk.hr/urn:nbn:hr:227:042533 (Datum pristupa: 26.06.2024.)

Filipović I, Bartulović M, Pavić Kramarić T, Šušak T. The application of discretionary accruals as a measure of earnings management in the Republic of Croatia. U: D. Buljan Barbača, ur., M. Miletić, ur. Contemporary Issues in Economy&Technology - CIET2022 Conference Proceedings. University of Split, University Department of professional Studies; 2022. Str. 606-614. [pristupljeno 26.06.2024.] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:227:042533

I. Filipović, M. Bartulović, T. Pavić Kramarić i T. Šušak, "The application of discretionary accruals as a measure of earnings management in the Republic of Croatia", Contemporary Issues in Economy&Technology - CIET2022 Conference Proceedings, D. Buljan Barbača i M. Miletić, Ur. University of Split, University Department of professional Studies, 2022. [Online] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:227:042533 [Citirano: 26.06.2024.]

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Naslov (engleski)The application of discretionary accruals as a measure of earnings management in the Republic of Croatia
AutorIvica Filipović
AutorMarijana Bartulović
AutorTomislava Pavić Kramarić
AutorToni Šušak
UrednikDomagoja Buljan Barbača
UrednikMarko Miletić
Autorova ustanovaSveučilište u Splitu
Sveučilišni odjel za forenzične znanosti
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Sažetak (engleski)
The accounting scandals that had occurred at the beginning of the 21st century have emphasized the importance of access to unbiased financial information. Those initial occurrences were only a prelude to the global wave of creative accounting cases involving large multinational companies which had not passed the Republic of Croatia either. There is a wide variety of motivational factors which provide companies with an impetus to manage earnings, as well as different types of earnings management measures, whose main features are presented in the theoretical part of this paper. The earnings management construct was measured using aggregate discretionary accrual measures. The main objective of the paper was to give an insight into the level of manipulation in accounting records of corporations listed at the capital market in the Republic of Croatia and to compare values of different accrual measures estimated for the period from 2017 to 2019. Also, the signs of discretionary accrual values were examined to determine if companies have the tendency of overestimating or underestimating their financial performance. The sample of companies was collected from publicly available financial information on the financial position, financial performance and cash flows disclosed by companies listed on the official website of the Zagreb Stock Exchange.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeStručni rad - Stručni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov zbornikaContemporary Issues in Economy&Technology - CIET2022 Conference Proceedings
Brojčani podacistr. 606-614
ISBN978-953-7220-70-9
URN:NBNurn:nbn:hr:227:042533
Datum objave publikacije2022
SkupNaziv: 5th International Conference "Contemporary Issues in Economics and Technology"
Kratica: CIET 2022
Lokacija: Valencia, Španjolska
Datum početka: 2022-06-16
Datum završetka: 2022-06-17
Vrsta izlaganja: Predavanje
Vrsta resursaTekst
IzdavačUniversity of Split, University Department of professional Studies
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Zaštićeno autorskim pravom.
Datum i vrijeme pohrane2024-06-26 09:44:00