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U ovom istraživanju analiziran je međuodnos upravljanja zaradama i otvaranja stečajnog postupka. Podaci za potrebe rada prikupljeni su analizom bilanci, računa dobiti i gubitka te izvještaja o novčanom toku u razdoblju od četiri godine (2010. – 2013.)., a u uzorak su uključena 52 bankrotirana društva. Razina upravljanja zaradama izračunana je pomoću DeAngelo modela, dok je metodama korelacije i regresijske analize analiziran odnos otvaranja stečaja, profitabilnosti, veličine i zaduženosti odabranih s upravljanjem zaradom. Dobiveni rezultati ukazuju kako je statistička značajnost potvrđena samo za odnos otvaranja stečaja i računovodstvenih manipulacija u 2010. i 2012. Isto tako, odnos se pokazao negativnim, iz čega se može zaključiti da je vjerojatnost prisutnosti upravljanja zaradom manja ako je trgovačko društvo otvorilo stečajni postupak. This research analyzed the relationship between earnings management and the opening of bankruptcy proceedings. Data for research purposes were collected by analyzing balance sheets, profit and loss accounts and cash flow statements for a period of four years (2010-2013), and the sample included 52 bankrupt companies. The earnings management level was calculated using the DeAngelo model, while the correlation and regression analysis methods analyzed the relationship between the bankruptcy, profitability, size and indebtedness with the earnings management. The obtained results indicate that the statistical significance was confirmed only for the ratio of opening of bankruptcy and accounting manipulations in 2010 and 2012. Also, the ratio turned out to be negative, from which it can be concluded that the probability of earnings management is lower if the company opened bankruptcy proceedings. |
