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master's thesis
Utjecaj pandemije COVID-19 na priznavanje i mjerenje rezerviranja u financijskim izvještajima
Split: University of Split, University Department of Forensic Sciences, 2023. urn:nbn:hr:227:237607
Vuletić, Filip
University of Split
University Department of Forensic Sciences

Institutional repository: Repository of University Department for Forensic Sciences

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Vuletić, F. (2023). Utjecaj pandemije COVID-19 na priznavanje i mjerenje rezerviranja u financijskim izvještajima (Master's thesis). Split: University of Split, University Department of Forensic Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:227:237607

Vuletić, Filip. "Utjecaj pandemije COVID-19 na priznavanje i mjerenje rezerviranja u financijskim izvještajima." Master's thesis, University of Split, University Department of Forensic Sciences, 2023. https://urn.nsk.hr/urn:nbn:hr:227:237607

Vuletić, Filip. "Utjecaj pandemije COVID-19 na priznavanje i mjerenje rezerviranja u financijskim izvještajima." Master's thesis, University of Split, University Department of Forensic Sciences, 2023. https://urn.nsk.hr/urn:nbn:hr:227:237607

Vuletić, F. (2023). 'Utjecaj pandemije COVID-19 na priznavanje i mjerenje rezerviranja u financijskim izvještajima', Master's thesis, University of Split, University Department of Forensic Sciences, accessed 28 December 2024, https://urn.nsk.hr/urn:nbn:hr:227:237607

Vuletić F. Utjecaj pandemije COVID-19 na priznavanje i mjerenje rezerviranja u financijskim izvještajima [Master's thesis]. Split: University of Split, University Department of Forensic Sciences; 2023 [cited 2024 December 28] Available at: https://urn.nsk.hr/urn:nbn:hr:227:237607

F. Vuletić, "Utjecaj pandemije COVID-19 na priznavanje i mjerenje rezerviranja u financijskim izvještajima", Master's thesis, University of Split, University Department of Forensic Sciences, Split, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:227:237607

Metadata
TitleUtjecaj pandemije COVID-19 na priznavanje i mjerenje rezerviranja u financijskim izvještajima
Title (english)Impact of the COVID-19 pandemic on the recognition and measurement of provisions in financial statements
AuthorFilip Vuletić
MentorMarijana Bartulović (mentor)
MentorNađa Šuća (komentor)
Committee memberIvica Filipović (predsjednik povjerenstva)
Committee memberToni Šušak (član povjerenstva)
Committee memberMarijana Bartulović (član povjerenstva)
GranterUniversity of Split
University Department of Forensic Sciences
Split
Defense date and country2023-09-12, Croatia
Scientific / art field,
discipline and subdiscipline		INTERDISCIPLINARY AREAS OF KNOWLEDGE
Cognitive Science (Natural, Technical, Biomedical and Healthcare, Social and Humanistic Sciences)
Abstract
Rezerviranja predstavljaju specifičnu stavku financijskih izvještaja jer se njihovo priznavanje i mjerenje temelji na procjenama uprave. Upravo zbog te značajke, rezerviranja predstavljaju poziciju financijskih izvještaja koja je često podložna manipulacijama. Cilj ovog istraživanja bio je utvrditi praksu hrvatskih poduzeća po pitanju rezerviranja te analizirati utjecaj krize uzrokovane pandemijom COVID-19 na priznavanje i mjerenje rezerviranja u financijskim izvještajima. Istraživanje je provedeno na uzorku od 53 poduzeća čije su dionice kotirale na Zagrebačkoj burzi u periodu od 2016. do 2021. Prema rezultatima istraživanja, kriza uzrokovana COVID-19 pandemijom nije značajno utjecala na iskazivanje rezerviranja u financijskim izvještajima odnosno nisu utvrđene statistički značajne razlike u rezerviranjima u godini prije pandemije i godini pandemije.
Abstract (english)
Provisions represent a specific item of financial statements, as their recognition and measurement are based on management's estimates. Due to this very characteristic, provisions constitute a position in financial statements that is often susceptible to manipulation. The aim of this research was to ascertain the practice of Croatian companies regarding provisions and to analyze the impact of the COVID-19 pandemic-induced crisis on the recognition and measurement of provisions in financial statements. The research was conducted on a sample of 53 companies whose shares were listed on the Zagreb Stock Exchange in the period from 2016 to 2021. According to the research results, the COVID-19 pandemic-induced crisis did not significantly affect the presentation of provisions in financial statements. Statistically significant differences in provisions between the year before the pandemic and the year of the pandemic were not identified.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:227:237607
Study programmeTitle: Forensic Sciences
Study programme type: university
Study level: graduate
Academic / professional title: sveučilišni magistar/sveučilišna magistra forenzike (sveučilišni magistar/sveučilišna magistra forenzike)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) icon
Created on2024-02-05 15:22:06