| Abstract [eng] |
The manipulating of financial results is a serious problem all over the world. Investors, shareholders and creditors get bad influence because of it. According to scientists, the use of manipulative creative accounting is believed to be steadily increasing and it is becoming very difficult to stop it. Many masterly ways are find out in order to find fraud in financial statements, time after time scientists show new models how to find the manipulation. The purpose of this final thesis is to present a theoretical method of manipulation in financial results and to apply it to two selected companies which are operating similar economic activities in order to check financial results and to compare them with each other. Models that are used: model of Beneish, will reveal if the company manipulates by revenue by Roxas, M.L.,(2011), also applying the model of „Dechow“ , which reveals mostly the manipulation of all financial results by Aghghaleh, S. F., Mohamed, Z. M., and Rahmat, M. M. (2016). |
