Analiza financijskih izvještaja s ciljem identificiranja upozoravajućih znakova na računovodstvene manipulacije

undergraduate thesis

• Title (english): Analysis of financial statements with the aim of identifying warning signs on accounting manipulations
• Author: Lorena Šalković
• Mentor: Mateja Brozović (mentor); MBZ: 349195
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2021-08-31, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Sve poslovne odluke o ulaganju ili suradnji s određenim poduzećem najčešće se temelje na financijskim izvještajima poduzeća, zbog čega je iznimno bitno da isti budu prikazani istinito i pouzdano. Rad opisuje područja u kojima se najčešće koriste računovodstvene manipulacije koje se nazivaju kreativnim računovodstvom i koriste se u svrhu lažiranja i prijevara, te je i sam cilj ovog rada objasniti te znakove upozorenja koji ukazuju upravo na lažiranost podataka i informacija u financijskim izvještajima odabranog poduzeća. Time su dani primjeri mogućih računovodstvenih manipulacija na području prihoda i rashoda, otpisa imovine, potraživanja te rezerviranja.

Abstract (english)

All business decisions about investing or cooperating with a particular company are most often based on the company's financial statements, which is why it is extremely important that they are presented truthfully and reliably. This paper describes the areas in which accounting manipulations are most often used and are called creative accounting. They are used for the purpose of forgery and fraud, and the point of this paper is to explain these warning signs that indicate the falsification of data and information in the financial statements of the selected company. This provides examples of possible accounting manipulations in the area of income and expenses, write-offs of assets, receivables and provisions.

• Keywords: manipulacija; kreativno računovodstvo; financijski izvještaji; lažiranje financijskih izvještaja
• Keywords (english): manipulation; creative accounting; financial statements; falsification of financial statement
• Language: croatian
• URN:NBN: urn:nbn:hr:148:899920
• Study programme: Title: Business Economics; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni/a prvostupnik/ prvostupnica ekonomije (stručni/a prvostupnik/ prvostupnica ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2021-09-02 07:48:38