publication . Other literature type . 2017

TRADITIONAL ACTIVITY INDICATORS IN THE FUNCTION OF DETERMINATION OF MATERIAL MISSTATEMENT IN THE FINANCIAL STATEMENTS OF THE COMPANIES

Gabrić, Dragan Gabrić;
Open Access English
  • Published: 01 Jan 2017 Journal: DIEM : Dubrovnik International Economic Meeting, volume 3, issue 1 (issn: 1849-3645, eissn: 1849-5206, Copyright policy)
  • Publisher: University of Dubrovnik
Abstract
The financial statements of general purpose are important source of information for purpose of business decision-making. Therefore, it is important to present financial statements fairly and faithfully without material misstatement. The subject of this paper is to explore the impact of traditional indicators of activity on the determination of material misstatements in the financial statements. The main objective of this research is to create a model of an impact of the traditional indicators of activity on determination of material misstatement in financial statements of the companies. Identification of traditional indicators of activity that contribute to the ...
Subjects
free text keywords: financial statements; material misstatements; traditional indicators of activity

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