Financial malpractice as a destabilization factor of real financial reporting

In the text of this scientific research we pointed out the natural correlation between the phenomenon of undertaking manipulative actions on financial and accounting reports by corporations, in circumstances of intensification, acceleration, as well as multiplication of fiscal pressure by the repres...

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Autores principales:	Parnicki Pavle P., Živković-Petrović Danijela, Tucaković Jelena
Formato:	article
Lenguaje:	EN SR
Publicado:	University of Novi Sad - Faculty of Economics, Subotica 2021
Materias:	financial statements manipulative accounting evasion entropy Business HF5001-6182 Finance HG1-9999
Acceso en línea:	https://doaj.org/article/56ee038275bd44ee9044e0d270dfa409
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spelling	oai:doaj.org-article:56ee038275bd44ee9044e0d270dfa4092021-12-05T18:00:55ZFinancial malpractice as a destabilization factor of real financial reporting0350-21202683-416210.5937/AnEkSub2145149Phttps://doaj.org/article/56ee038275bd44ee9044e0d270dfa4092021-01-01T00:00:00Zhttps://scindeks-clanci.ceon.rs/data/pdf/0350-2120/2021/0350-21202145149P.pdfhttps://doaj.org/toc/0350-2120https://doaj.org/toc/2683-4162In the text of this scientific research we pointed out the natural correlation between the phenomenon of undertaking manipulative actions on financial and accounting reports by corporations, in circumstances of intensification, acceleration, as well as multiplication of fiscal pressure by the representatives of the management at the macroeconomic level. Also, with explications and scientific conclusions, we pointed out the destabilizing moments of consistent implementation of the principles of corporate governance, particularly in the circumstances of actual resorting to the use of different techniques of financial malversations by corporations or microeconomic entities as well as by individual households, because, in the etymological sense, they are also accepted as microeconomic subjects. At the same time, with the technique of optical laser guidance, we marked economic barriers and in the constellation of the subject matter without tendentious finger-pointing at individuals. Exclusively, using the technique of criticizing the contaminated state, the detection of neuralgic points of inhibition of optimal economic flows was performed, analysed through the prism of the need to respect the principles of corporate management.Parnicki Pavle P.Živković-Petrović DanijelaTucaković JelenaUniversity of Novi Sad - Faculty of Economics, Suboticaarticlefinancial statementsmanipulative accountingevasionentropyBusinessHF5001-6182FinanceHG1-9999ENSRAnali Ekonomskog fakulteta u Subotici, Vol 57, Iss 45, Pp 149-160 (2021)
institution	DOAJ
collection	DOAJ
language	EN SR
topic	financial statements manipulative accounting evasion entropy Business HF5001-6182 Finance HG1-9999
spellingShingle	financial statements manipulative accounting evasion entropy Business HF5001-6182 Finance HG1-9999 Parnicki Pavle P. Živković-Petrović Danijela Tucaković Jelena Financial malpractice as a destabilization factor of real financial reporting
description	In the text of this scientific research we pointed out the natural correlation between the phenomenon of undertaking manipulative actions on financial and accounting reports by corporations, in circumstances of intensification, acceleration, as well as multiplication of fiscal pressure by the representatives of the management at the macroeconomic level. Also, with explications and scientific conclusions, we pointed out the destabilizing moments of consistent implementation of the principles of corporate governance, particularly in the circumstances of actual resorting to the use of different techniques of financial malversations by corporations or microeconomic entities as well as by individual households, because, in the etymological sense, they are also accepted as microeconomic subjects. At the same time, with the technique of optical laser guidance, we marked economic barriers and in the constellation of the subject matter without tendentious finger-pointing at individuals. Exclusively, using the technique of criticizing the contaminated state, the detection of neuralgic points of inhibition of optimal economic flows was performed, analysed through the prism of the need to respect the principles of corporate management.
format	article
author	Parnicki Pavle P. Živković-Petrović Danijela Tucaković Jelena
author_facet	Parnicki Pavle P. Živković-Petrović Danijela Tucaković Jelena
author_sort	Parnicki Pavle P.
title	Financial malpractice as a destabilization factor of real financial reporting
title_short	Financial malpractice as a destabilization factor of real financial reporting
title_full	Financial malpractice as a destabilization factor of real financial reporting
title_fullStr	Financial malpractice as a destabilization factor of real financial reporting
title_full_unstemmed	Financial malpractice as a destabilization factor of real financial reporting
title_sort	financial malpractice as a destabilization factor of real financial reporting
publisher	University of Novi Sad - Faculty of Economics, Subotica
publishDate	2021
url	https://doaj.org/article/56ee038275bd44ee9044e0d270dfa409
work_keys_str_mv	AT parnickipavlep financialmalpracticeasadestabilizationfactorofrealfinancialreporting AT zivkovicpetrovicdanijela financialmalpracticeasadestabilizationfactorofrealfinancialreporting AT tucakovicjelena financialmalpracticeasadestabilizationfactorofrealfinancialreporting
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Financial malpractice as a destabilization factor of real financial reporting

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