STRATEGIC ASPECTS OF EARNINGS MANAGEMENT

Authors

  • Teodora Tica Faculty of Economics in Subotica, University of Novi Sad
  • Bojana Vuković
  • Dejan Jakšić
  • Nedeljko Tica

DOI:

https://doi.org/10.46541/978-86-7233-416-6_51

Keywords:

modeli, upravljanje zaradom, strategijsko upravljanje

Abstract

One of the key segments of the quality of financial reports is the assurance of the presence of the effects of the management of realized earnings. Earnings management represents the results of the application of various accounting techniques, in order to present the desired state in the financial statements under the influence of the internal or external environment. This paper will discuss the results of previous research on earnings management detection models and their implications for information bases for strategic decision-making. By looking into a wide range of developed models and pointing out their specificities, the research results should provide guidelines to future users of the model in the process of detecting manipulation of generated earnings. Additionally, the obtained results represent a quality starting point for future empirical research in the area of earnings management.

Published

2024-02-29

How to Cite

Tica, T., Vuković, B., Jakšić, D., & Tica, N. (2024). STRATEGIC ASPECTS OF EARNINGS MANAGEMENT. International Scientific Conference Strategic Management and Decision Support Systems in Strategic Management, 394-401. https://doi.org/10.46541/978-86-7233-416-6_51

Issue

2023: Proceedings of the 28th International Scientific Conference Strategic Management and Decision Support Systems in Strategic Management

Section

Articles