20.500.12556/DKUM-82011 Vpliv napovedi oz. planov poslovodstva na upravljanje dobička podjetja Effect of manager's forecast and plans on earnings management Upravljanje s poslovnim izidom je precej razširjena praksa podjetij in njihovega poslovodstva. Pri tem sodelujejo različni zaposleni v podjetju, največkrat pa prav gotovo računovodje, ki delujejo pod pritiskom poslovodstva. Upravljanje s poslovnim izidom je lahko legalno ali pa tudi ne, pri čemer je meja med tema dvema zelo tanka. V magistrski nalogi smo s pomočjo vprašalnika, ki smo ga oblikovali samostojno, zbrali podatke, ki smo jih potrebovali za analizo. V raziskavi so sodelovali zaposleni iz slovenskih podjetij, pri čemer so bili v vzorec zajeti Zaposleni iz gospodarskih podjetij kot tudi iz javnih zavodov. Rezultati raziskave so pokazali, da ni vpliva med napovedmi oziroma plani poslovodstva podjetja in upravljanjem poslovnega izida ter da med doseženimi napovedmi oziroma plani poslovodstva in upravljanjem z dobičkom ne obstaja povezava. Earnings management is a very common practice of companies and their business. Various employees in the company take part in this, however most often these are accountants who work under pressure of the management. Earnings management could be legal or not, although the line between these two is very thin. In our master's thesis we collected the data needed for our analysis based on independently designed questionnaire. The survey includes Slovenian companies from private and public sector. The results of the research showed that there is no influence between the forecasts or plans of the company's management and earnings management and that there is no connection between the achieved forecasts or management plans and earnings management. poslovni izid napovedi plani poslovodstva kreativno računovodstvo upravljanje dobička profit or loss forecasts plans creative accounting earnings management true true false S. Lavrič Slovenski jezik Angleški jezik Magistrsko delo/naloga 2022-06-28 17:09:29 2022-10-07 12:07:27 2022-10-08 03:16:05 0000-00-00 00:00:00 2022 0 [Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.442 124707331 MAG_Lavric_Sanja_2022.pdf MAG_Lavric_Sanja_2022.pdf 1 19185A4B380382248DF33353E9C29B61 4aefde2c7e9863e1ae886302582798e0f89485c65924ee51b3d62466e5a2017b fc34c5ca-342e-11ed-b8ac-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=162676 Ekonomsko-poslovna fakulteta 0 0 0