Upravljanje zaradama i prevara u finansijskom izveštavanju - glavne karakteristike za njihovo razlikovanje
Earnings Management Vs Financial Reporting Fraud - Key Features For Distinguishing

Summary/Abstract: A major issue central to accountings research is the extent to which management is allowed to manage reported earnings, as well as the extent to which it becomes financial fraud. This paper discusses what is earnings management and financial reporting fraud, frameworks that existing literature offered to distinguish between them, how they in some cases overlap and the reasons that make the only relaying on accounting standards and management intent are not enough factors to provide clear differentiation between both.

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