| Abstract [eng] |
This master’s thesis examines the issue of financial anomalies in the financial statements of industrial companies listed on the Baltic stock exchanges. The relevance of the study is driven by the importance of financial reporting quality for capital market efficiency, investor confidence, and informed financial decision-making. In small capital markets such as the Baltic states, the risk of financial anomalies is higher due to limited liquidity, information asymmetry, and varying levels of accounting and audit quality. The aim of the thesis is to identify and evaluate financial anomalies in the financial statements of industrial sector companies in the Baltic states using statistical and econometric analysis methods. To achieve this aim, a review of scientific literature is conducted, addressing the concept, causes, and consequences of financial anomalies, as well as evaluating existing detection methods and developing a theoretical framework for analysis. |
