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Title:Vpliv napovedi oz. planov poslovodstva na upravljanje dobička podjetja
Authors:ID Lavrič, Sanja (Author)
ID Kolar, Iztok (Mentor) More about this mentor... New window
Files:.pdf MAG_Lavric_Sanja_2022.pdf (2,45 MB)
MD5: 19185A4B380382248DF33353E9C29B61
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract: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.
Keywords:poslovni izid, napovedi, plani poslovodstva, kreativno računovodstvo, upravljanje dobička
Place of publishing:[Maribor
Publisher:S. Lavrič
Year of publishing:2022
PID:20.500.12556/DKUM-82011 New window
UDC:657.442
COBISS.SI-ID:124707331 New window
Publication date in DKUM:07.10.2022
Views:579
Downloads:69
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Licences

License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:28.06.2022

Secondary language

Language:English
Title:Effect of manager's forecast and plans on earnings management
Abstract: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.
Keywords:profit or loss, forecasts, plans, creative accounting, earnings management


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