ACCOUNTING MANIPULATIONS IN THE FINANCIAL STATEMENTS OF COMPANIES – RESEARCH ON MOTIVATION AND INCENTIVES

Dragan Gabric () and Mladen Miljko ()
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Dragan Gabric: University of Mostar
Mladen Miljko: Agency M&V d.o.o. Mostar

Economic Thought and Practice, 2018, vol. 27, issue 1, 3-27

Abstract: The subject of this paper is research of the basic incentives of accounting manipulations in financial statements of the listed companies in the Federation of Bosnia and Herzegovina. The main objective of this research is to determine the basic incentives and motives of accounting manipulations in the financial statements of the listed companies in the Federation of Bosnia and Herzegovina. The research was conducted on a sample of listed companies from the capital market in the Federation of Bosnia and Herzegovina in the period from 2010 to 2014. The collected data were analysed using the descriptive and inferential statistics methods, and obtained results are presented in graphics and tables. The research results revealed that contractual incentives are the most common group of motives for accounting manipulations in the financial statements of the companies. Additionally, the results pointed out that motives related to the capital market and regulatory incentives are not generally dominant motives for accounting manipulation in the financial statements of the companies in the Federation of Bosnia and Herzegovina.

Keywords: financial statements; accounting manipulations; incentives of accounting manipulations (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2018
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