Aljinovic Barac, Zeljana; Vuko, Tina; Šodan, Slavko - In: Managerial Auditing Journal 32 (2017) 8, pp. 788-809
underlying motives, targets and techniques of accounting manipulations. Design/methodology/approach Descriptive statistics and in … rather robust estimation of the extent of accounting manipulations, compared to commonly used earnings management metrics … IFRS that are frequently violated and provide better understanding of the features of accounting manipulations in a …