Use of Beneish Model on Serbian Super League Football Clubs

Izdanje: The Role of Financial and Non-Financial Reporting in Responsible Business Operation

DOI: 10.15308/finiz-2018-118-122

Oblast: Accounting, Audit and Forensic Science

Stranice: 118-122

Apstrakt:
The objective of financial reporting is primarily to protect the interests of investors and creditors by disclosing objective and fair information. The importance of financial reporting quality has increased significantly as a result of various accounting manipulations and numerous corporate scandals. Financial scandals stressed the limitation of the audit in the process of fraud detection, and hence the necessity of forensic accounting. The financial statements are the source of information used in the analysis of companies’ business performance. Research sample consists of 13 Super League sport clubs in the Republic of Serbia, and the aim is to check if they manipulate with their earnings. The results show that significant number of clubs disclose some misstatements in the financial reports.
Ključne reči: financial analysis, financial statements, sport clubs, beneish m-score model
Priložene datoteke:
  • 118-122 ( veličina: 300,07 KB, broj pregleda: 607 )

Preuzimanje citata:

BibTeX format
@article{article,
  author  = {T. Kokić, M. Gligorić and G. Knežević}, 
  title   = {Use of Beneish Model on Serbian Super League Football Clubs},
  journal = {The Role of Financial and Non-Financial Reporting in Responsible Business Operation},
  year    = 2018,
  pages   = {118-122},
  doi     = {10.15308/finiz-2018-118-122}
}
RefWorks Tagged format
RT Conference Proceedings
A1 Tamara Kokić
A1 Maja Gligorić
A1 Goranka Knežević
T1 Use of Beneish Model on Serbian Super League Football Clubs
AD Univerzitet Singidunum, Beograd, Beograd, Srbija
YR 2018
NO doi: 10.15308/finiz-2018-118-122
Unapred formatirani prikaz citata
T. Kokić, M. Gligorić and G. Knežević, Use of Beneish Model on Serbian Super League Football Clubs, Univerzitet Singidunum, Beograd, 2018, doi:10.15308/finiz-2018-118-122