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Industrija
2015, vol. 43, br. 3, str. 55-79
jezik rada: engleski
vrsta rada: izvorni naučni članak
objavljeno: 14/12/2015
doi: 10.5937/industrija43-8035
Testiranje modela za otkrivanje uobličavanja finansijskog rezultata
aBusiness School, Novi Sad
bUniverzitet u Novom Sadu, Ekonomski fakultet, Subotica

e-adresa: beslic.ivana@yahoo.com

Sažetak

U ovom radu autori analiziraju predikcionu moć postojećih modela za otkrivanje uobličavanja finansijskog rezultata privrednih društava u zemljama širom sveta. Takođe, na bazi reprezentativnog uzorka privrednih društava u industrijskom sektoru Republike Srbije, autori nastoje razviti poboljšan model za otkrivanje manipulativnog finansijskog izveštavanja pogodan za srpsko poslovno okruženje primenom višestruke linearne regresije. Primena postojećih modela diskrecionih razgraničenja u srpskom ekonomskom okruženju pokazuje da ovi predikcioni modeli nemaju zadovoljavajuću objašnjavajuću moć (Jones model 5,4%; Dechow model 2,6%; Kasznik model 37%), te postoji potreba za njihovim daljim modifikacijama. Od pomenutih modela, samo Kasznik model se pokazao kao statistički značajan model na posmatranom uzorku od 65 privrednih društava u industrijskom sektoru Republike Srbije. Kao rezultat istraživanja razvijen je modifikovan model diskrecionih razgraničenja koji ima poboljšanu objašnjavajuću moć i koji omogućava otkrivanje novih tehnika manipulativnog finansijskog izveštavanja u industrijskom sektoru Republike Srbije. Objašnjavajuća moć našeg modifikovanog modela je 63,7%.

Ključne reči

uobličavanje finansijskog rezultata; industrijski sektor; Srbija; modifikovan model diskrecionih razgraničenja

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