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Upravljanje zaradama i prevara u finansijskom izveštavanju - glavne karakteristike za njihovo razlikovanje
aAl-Gabel El-Gharbi University, Libya
bUniverzitet u Prištini sa privremenim sedištem u Kosovskoj Mitrovici, Ekonomski fakultet

e-adresavladan.pavlovic@pr.ac.rs
Projekat:
Organizacione i informacione podrške sistemu upravljanja kvalitetom kao ključnim faktorom povećanja konkurentnosti naših preduzeća i njihiovog bržeg izlaska na svetsko i EU tržište (MPNTR - 179001)

Ključne reči: upravljanje zaradama; prevara u finansijskom izveštavanju
Sažetak
Glavno pitanje u oblasti računovodstva jeste do koje mere je menadžmentu dozvoljeno da upravlja prijavljenim zaradama kao i stepen kada ono postaje finansijska prevara. Ovaj rad razmatra šta je upravljanje zaradama i prevara u finansijskom izveštavanju, okvire koje postojeća literatura nudi za njihovo razlikovanje, njihovo preklapanje u nekim slučajevima kao i razloge zbog kojih oslanjanje samo na računovodstvene standarde i namere menadžmenta nije dovoljno za njihovo jasno razlikovanje.
Reference
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O članku

jezik rada: engleski
vrsta rada: pregledni članak
objavljen u SCIndeksu: 02.09.2013.