The detection and prevention of manipulations in the balance sheet and the cash flow statement

Financial statements which consist of objective, real and reliable information represent the key basis for making many business decisions. If, when writing financial statements, certain manipulation techniques are used for displaying the best possible results of transactions, the quality of financia...

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Bibliographic Details
Main Author: Dragomir Dimitrijevic
Format: Article
Language:English
Published: University of Kragujevac 2015-08-01
Series:Economic Horizons
Subjects:
Online Access:http://www.horizonti.ekfak.kg.ac.rs/sites/default/files/Casopis/2015_2/EN/Dragomir_Dimitrijevic_EN.pdf