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The application of discretionary accruals as a measure of earnings management in the Republic of Croatia
In: Contemporary Issues in Economy&Technology - CIET2022 Conference Proceedings. / Buljan Barbača, Domagoja; Miletić, Marko (Ed.). University of Split, University Department of professional Studies, 2022. pp. 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. & Šušak, T. (2022). The application of discretionary accruals as a measure of earnings management in the Republic of Croatia. In D. Buljan Barbača, (Ed.), M. Miletić, (Ed.), Contemporary Issues in Economy&Technology - CIET2022 Conference Proceedings (pp. 606-614). University of Split, University Department of professional Studies. Retrieved from 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, edited by Domagoja Buljan Barbača, edited by Marko Miletić, University of Split, University Department of professional Studies, 2022, pp. 606-614. https://urn.nsk.hr/urn:nbn:hr:227:042533

Filipović, Ivica, Marijana Bartulović, Tomislava Pavić Kramarić and Toni Šušak. "The application of discretionary accruals as a measure of earnings management in the Republic of Croatia." In Contemporary Issues in Economy&Technology - CIET2022 Conference Proceedings, 606-614. University of Split, University Department of professional Studies, 2022. Accessed 2024 November 27. 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', in Buljan Barbača, D. (ed.), Miletić, M. (ed.), Contemporary Issues in Economy&Technology - CIET2022 Conference Proceedings, University of Split, University Department of professional Studies, pp. 606-614. Available at: https://urn.nsk.hr/urn:nbn:hr:227:042533 (Accessed 27 November 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. In: D. Buljan Barbača, ed., M. Miletić, ed. Contemporary Issues in Economy&Technology - CIET2022 Conference Proceedings. University of Split, University Department of professional Studies; 2022. Pp. 606-614. [cited 2024 November 27] Available at: https://urn.nsk.hr/urn:nbn:hr:227:042533

I. Filipović, M. Bartulović, T. Pavić Kramarić and 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 and M. Miletić, Eds. University of Split, University Department of professional Studies, 2022. [Online] Available at: https://urn.nsk.hr/urn:nbn:hr:227:042533 [Accessed: 27 November 2024]

Metadata
Title (english)The application of discretionary accruals as a measure of earnings management in the Republic of Croatia
AuthorIvica Filipović
AuthorMarijana Bartulović
AuthorTomislava Pavić Kramarić
AuthorToni Šušak
EditorDomagoja Buljan Barbača
EditorMarko Miletić
Author's institutionUniversity of Split
University Department of Forensic Sciences
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract (english)
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.
Keywords (english)
Languageenglish
Publication typeProfessional paper - Professional paper
Publication statusPublished
Peer reviewPeer review
Publication versionPublished version
Publication titleContemporary Issues in Economy&Technology - CIET2022 Conference Proceedings
Numberingpp. 606-614
ISBN978-953-7220-70-9
URN:NBNurn:nbn:hr:227:042533
Publication2022
ConferenceTitle: 5th International Conference "Contemporary Issues in Economics and Technology"
Acronym: CIET 2022
Location: Valencia, Spain
Start date: 2022-06-16
End date: 2022-06-17
Assembly type: Lecture
Type of resourceText
PublisherUniversity of Split, University Department of professional Studies
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2024-06-26 09:44:00