COVID-19 PANDEMIC AND FRAUDULENT ACTIONS IN THE FINANCIAL STATEMENTS: THE CASE OF HOTEL COMPANIES IN THE REPUBLIC OF SERBIA

COVID-19 PANDEMIC AND FRAUDULENT ACTIONS IN THE FINANCIAL STATEMENTS: THE CASE OF HOTEL COMPANIES IN THE REPUBLIC OF SERBIA

The quality of information presented in the financial statements of companies may be impaired due to fraudulent activities. One of the frequently used instruments that indicates that fraud has been committed in the financial statements is the Beneish M-score model. The purpose of the research is to...

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Bibliographic Details
Main Authors: Marko Milašinović, Biljana Jovković, Predrag Dragičević
Format: Article
Language:English
Published: University of Banja Luka, Faculty of Economics 2022-06-01
Series:Acta Economica
Subjects:
COVID-19
fraud
financial statements
hotel companies
Beneish M-score model
Online Access:https://ae.ef.unibl.org/index.php/ae/article/view/420

Internet

https://ae.ef.unibl.org/index.php/ae/article/view/420

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