prikaz prve stranice dokumenta Analiza revizorove procjene vremenske neograničenosti poslovanja
  Download
PDF 1.13 MB
master's thesis
Analiza revizorove procjene vremenske neograničenosti poslovanja
2017. urn:nbn:hr:124:933838
Grujić, Milena
University of Split
Faculty of economics Split

Cite this document

Grujić, M. (2017). Analiza revizorove procjene vremenske neograničenosti poslovanja (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:933838

Grujić, Milena. "Analiza revizorove procjene vremenske neograničenosti poslovanja." Master's thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:933838

Grujić, Milena. "Analiza revizorove procjene vremenske neograničenosti poslovanja." Master's thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:933838

Grujić, M. (2017). 'Analiza revizorove procjene vremenske neograničenosti poslovanja', Master's thesis, University of Split, Faculty of economics Split, accessed 07 April 2025, https://urn.nsk.hr/urn:nbn:hr:124:933838

Grujić M. Analiza revizorove procjene vremenske neograničenosti poslovanja [Master's thesis]. Split: University of Split, Faculty of economics Split; 2017 [cited 2025 April 07] Available at: https://urn.nsk.hr/urn:nbn:hr:124:933838

M. Grujić, "Analiza revizorove procjene vremenske neograničenosti poslovanja", Master's thesis, University of Split, Faculty of economics Split, Split, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:124:933838

Metadata
TitleAnaliza revizorove procjene vremenske neograničenosti poslovanja
AuthorMilena Grujić
MentorTina Vuko (mentor)
MBZ: 274394
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2017-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Problematika vremenske neograničenosti poslovanja je sve više izražena u tranzicijskim gospodarstvima, gdje su bankroti poduzeća veoma česta pojava. Cilj provedenog istraživanja je ukazati na važnost ocjenjivanja pretpostavke vremenske neograničenosti poslovanja u dinamičnom i nestabilnom okruženju, kao i pokušati naći odgovor na pitanje koji su to faktori koji utječu na revizorovu odluku izražavanja sumnje u sposobnost nastavka poslovanja poduzeća. U tu svrhu prikupljeni su podaci iz... More financijskih i revizorskih izvještaja poduzeća koja posluju na hrvatskom i crnogorskom tržištu, kako bi se na kraju usporedili rezultati dobiveni za ova dva uzorka. Na temelju prikupljenih podataka izračunati su pokazatelji likvidnosti, profitabilnosti, kvalitete dobiti, zaduženosti i dezinvestiranja, odnosno varijable za koje se na početku pretpostavilo da su relevantne u istraživanju. Zavisna varijabla je revizorova procjena vremenske neograničenosti poslovanja, koja je binarna i kvalitativna, te je zbog toga na podacima provedena logistička regresija. Prvo se pristupilo provođenju univarijantne analize, odnosno posmatran je utjecaj svake varijable zasebno na zavisnu varijablu. Ovaj pristup analizi doveo je do sličnih rezultata za dva uzorka. Naime, pokazatelji likvidnosti, profitabilnosti, kvalitete dobiti i zaduženosti su statistički značajni za revizorovu procjenu vremenske neograničenosti poslovanja na hrvatskom tržištu, dok su na crnogorskom tržištu statistički značajni pokazatelji likvidnosti, kvalitete dobiti i zaduženosti. Multivarijantna analiza je dovela do drugačijih zaključaka, ukazujući na statistički značajan utjecaj pokazatelja likvidnosti na hrvatskom tržištu i pokazatelja zaduženosti na crnogorskom tržištu, na revizorovu procjenu vremenske neograničenosti poslovanja. Less
Abstract (english)
The question of going concern business is increasingly important in transitional economies, where bankruptcies of the companies are very common phenomenon. The aim of the research is to highlight the importance of assessing the going concern basis in a dynamic and unstable environment, as well as to try to find out which factors influence the auditor’s decision to express doubts about the ability of firm to continue to do business. For this purpose, data were collected from the... More financial and auditor’s reports of companies operating in the Croatian and Montenegrin markets, in order to compare the results obtained for these two samples. On the basis of the collected data, the indicators of liquidity, profitability, profit quality, debt and disinvestment were calculated, which are variables initially assumed to be relevant in the research. Dependent variable is the auditor's estimate of going concern basis, which is binary and qualitative, and consequently, logistic regression was performed on the data. The first was to implement a univariate analysis, that is the observation of the impact of each variable separately on dependent variable. This approach to analysis has led to similar results for two samples: the indicators of liquidity, profitability, profit quality and debt are statistically significant for the auditor's estimation of going concern basis on the Croatian market, while in the Montenegrin market there are statistically significant indicators of liquidity, profit quality and debt. Multivariate analysis has led to different conclusions, pointing to the statistically significant impact of liquidity indicators on the Croatian market and indicators of debt in the Montenegrin market, on the going concern opinion by an auditor. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:933838
Study programmeTitle: Business Studies
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2017-11-03 08:35:55
accessibility

closeAccessibilityrefresh

If you wish to permanently save changes, click on Save, if not - your settings will be reset when you restart the browser.