accounting manipulations in the financial statements of the listed companies in the Federation of Bosnia and Herzegovina (FBiH … accounting manipulations in financial statements of the companies. Methodological approach to research determination of … technique of analysing the content of auditing and financial statements to collect research data for the period from 2010 to …

as possible, information used as reference in the preparation of financial statements. Moreover, is crucial to apply an …The accounting principles should be considered an essential element in the preparation and presentation of financial … statements, with our analysis focusing especially on the relative principles: Materiality and aggregation, compensation and …

chance of fraud in financial statements. That means managers with a higher degree of managerial entrenchment are more likely …Purpose This study aims to assess the relationship between managerial entrenchment and the chance of fraud in financial … statements, which are the only available source for shareholders’ decisions, so their accuracy and reliability are of great …