Utvrđivanje računovodstvenih manipulacija u financijskim izvještajima poduzeća primjenom pokazatelja profitabilnosti
Determination of Accounting Manipulations in the Financial Statements of Companies Using Indicators of Profitability

Summary/Abstract: The financial statements of general purpose are important source of information for purpose of business decision-making. Therefore, it is important to present financial statements fairly and faithfully without accounting manipulations. The subject of this paper is to explore the impact of profitability indicators on the determination of accounting manipulations in the financial statements. The main objective of this research is to identify the profitability indicators that contribute to the determination of accounting manipulations in the financial statements and to create a model of an impact of the profitability indicators on determination of accounting manipulations in financial statements of the companies. The collected data were analysed by inferential statistical methods. Research results revealed that the profitability indicators have a contribution to the determination of accounting manipulations in the financial statements of the companies.

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