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professional thesis
ANALIZA PRIKRIVENIH GUBITAKA U STEČAJNOM POSTUPKU
Završni rad poslijediplomskog specijalističkog studija
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2023. urn:nbn:hr:145:206672
Grubeša, Zdravko
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek

Cite this document

Grubeša, Z. (2023). ANALIZA PRIKRIVENIH GUBITAKA U STEČAJNOM POSTUPKU : Završni rad poslijediplomskog specijalističkog studija (Professional thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:206672

Grubeša, Zdravko. "ANALIZA PRIKRIVENIH GUBITAKA U STEČAJNOM POSTUPKU : Završni rad poslijediplomskog specijalističkog studija." Professional thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2023. https://urn.nsk.hr/urn:nbn:hr:145:206672

Grubeša, Zdravko. "ANALIZA PRIKRIVENIH GUBITAKA U STEČAJNOM POSTUPKU : Završni rad poslijediplomskog specijalističkog studija." Professional thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2023. https://urn.nsk.hr/urn:nbn:hr:145:206672

Grubeša, Z. (2023). 'ANALIZA PRIKRIVENIH GUBITAKA U STEČAJNOM POSTUPKU : Završni rad poslijediplomskog specijalističkog studija', Professional thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 09 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:206672

Grubeša Z. ANALIZA PRIKRIVENIH GUBITAKA U STEČAJNOM POSTUPKU : Završni rad poslijediplomskog specijalističkog studija [Professional thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2023 [cited 2024 November 09] Available at: https://urn.nsk.hr/urn:nbn:hr:145:206672

Z. Grubeša, "ANALIZA PRIKRIVENIH GUBITAKA U STEČAJNOM POSTUPKU : Završni rad poslijediplomskog specijalističkog studija", Professional thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:145:206672

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TitleANALIZA PRIKRIVENIH GUBITAKA U STEČAJNOM POSTUPKU : Završni rad poslijediplomskog specijalističkog studija
Title (english)ANALYSIS OF HIDDEN LOSSES IN BANKRUPTCY PROCEEDINGS : Postgraduate final paper
AuthorZdravko Grubeša
MentorIvo Mijoč (mentor)
Committee memberDomagoj Sajter (predsjednik povjerenstva)
Committee memberIvo Mijoč (član povjerenstva)
Committee memberDubravka Pekanov (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Osijek
Defense date and country2023-01-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Stečajni postupak služi za saniranje problema koji su nastali lošim poslovanjem društva a za cilj ima izgraditi novo povjerenje između stečajnog dužnika i vjerovnika. Kako bi se stečajni postupak pokrenuo, trebaju postojati dva razloga za pokretanje kao što su nesposobnost za plaćanje (nelikvidnost) i prezaduženost (insolventnost). Cilj je ovog rada dokazati značajnosti skrivenih gubitaka i anticipiranih dobitaka u stečajnom postupku te utvrditi radi li se o najprisutnijem obliku manipuliranja. Predmet je rada opis provedbe stečajnog postupka, ali i analiziranje poslovanja društava u stečaju na primjerima iz prakse. Navedeno se postiže uporabom primarnih i sekundarnih izvora podataka. Važnost i doprinos ovog rada očituje se u empirijskom dijelu s obzirom na to da su na trima primjerima iz prakse objašnjene nepravilno iskazane vrijednosti aktive i pasive društava u stečaju pa se upravo na temelju toga i dolazi do konačnog zaključka da su skriveni gubici i anticipirani dobici najprisutniji oblik manipuliranja različitim informacijama u financijskim izvještajima. Posebno treba istaknuti kako se navedeno postiže precjenjivanjem imovine (aprecijacijom) ili podcjenjivanjem obveza (deprecijacijom) čime se značajno utječe na financijski rezultat društva, različite makroekonomske pokazatelje, ali i na stupanj namirenja stečajnih vjerovnika.
Abstract (english)
A bankruptcy proceeding in the business activities of a company does not represent a moment in time but a process. It aims to settle the creditors of the debtor collectively by liquidating the debtor’s assets and then distributing the collected funds to the creditors. The purpose of a bankruptcy proceeding is to resolve the problems that have resulted from bad management of a company and to rebuild the trust between the debtor and the creditors. To initiate a bankruptcy proceeding, at least one of the two conditions has to be fulfilled and these are the debtor’s inability to meet current financial obligations (illiquidity) and excessive indebtedness (insolvency). This paper aims to prove the importance of hidden losses and anticipated gains in bankruptcy proceedings and to determine whether they are the most common form of manipulation. The subject of the paper is a description of the implementation of the bankruptcy procedure, but also an analysis of the operations of companies in bankruptcy using examples from practice. The above is achieved by using both primary and secondary data sources. The importance and contribution of this work are evident in the empirical part, considering that it explains the problems of operating companies in bankruptcy, and based on it the conclusion is that hidden losses and anticipated gains are the most common form of manipulation of different information in financial statements. It is important to point out that all the above is achieved by overestimating the assets (appreciation) or underestimating liabilities (depreciation), which has a significant impact on the financial outcome of a company, different macroeconomic indicators as well as the degree of the settlement of creditors.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:206672
Study programmeTitle: Postgraduate Specialist Studies Accounting, Auditing and Analysis
Study programme type: university
Study level: postgraduate specialist
Academic / professional title: Sveučilišni specijalist/specijalistica računovodstva, revizije i analize (Sveučilišni specijalist/specijalistica računovodstva, revizije i analize)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
RepositoryEFOS REPOSITORY
Created on2023-01-20 08:32:35