IDEAS home Printed from https://ideas.repec.org/a/tuz/journl/v16y2018i1p71-81.html
   My bibliography  Save this article

Determination Of Accounting Manipulations In The Financial Statements Using Accrual Based Investment Ratios

Author

Listed:
  • Dragan Gabric

    (University of Mostar, Mostar, Bosnia and Herzegovina)

Abstract

The subject of this paper is research of an impact of accrual based investment ratios on the determination of accounting manipulations in the financial statements of the listed companies in the Federation of Bosnia and Herzegovina (FBiH). The main objective of this research is to identify the accrual based investment ratios that contribute to the determination of accounting manipulations and to create a model of an impact of accrual based investment ratios on determination of accounting manipulations in financial statements of the companies. Methodological approach to research determination of accounting manipulations is based on accrual based financial ratios - the investment indicators. Researchers have used the technique of analysing the content of auditing and financial statements to collect research data for the period from 2010 to 2014 on a sample of the listed companies from the capital market in FBiH. In the research, inferential statistics has been applied as a fundamental form of the scientific-cognitive process. The obtained results have been presented by graphs and tabular views. The research results revealed that the accrual based investment ratios contribute to the determination of accounting manipulations in the financial statements of the listed companies in FBiH. Furthermore, a model of impact has been obtained, which indicates that accrual based investment ratio Earnings Per Share (EPS) has a significant impact on the determination of the accounting manipulations in the financial statements. Finally, the research revealed that accrual based investment ratios are a useful tool in determining the accounting manipulations in the financial statements of the companies.

Suggested Citation

  • Dragan Gabric, 2018. "Determination Of Accounting Manipulations In The Financial Statements Using Accrual Based Investment Ratios," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, vol. 16(1), pages 71-81, May.
    • Handle: RePEc:tuz:journl:v:16:y:2018:i:1:p:71-81
    as

    Download full text from publisher

    File URL: http://ef.untz.ba/wp-content/uploads/2018/07/Ekonomska-revija-XVI-1-2018-Final-6-rad.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Financial statements; Accounting manipulations; Accrual based investment ratios;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tuz:journl:v:16:y:2018:i:1:p:71-81. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Senad Celikovic (email available below). General contact details of provider: https://edirc.repec.org/data/efutzba.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.