Earnings management and fraudulent financial reporting: Distinctive criteria of suspicious accounting practices
The financial reports, as the final product of the accounting information system, need to be accurate in order to maintain the main purpose of financial reporting. Applied methods and techniques of recognition and measurement of financial positions should be in the purpose of realistic and transparent presentation of the financial performances of t...
By Ševala Isaković-Kaplan, Senada Dupovac
Sensitivity of banks' capital in the Federation of Bosnia and Herzegovina to changes in exogenous and endogenous factors
In order to ensure that risky assets are covered by the bank's capital, the regulator has prescribed a minimum capital adequacy ratio (CAR). The prescribed CAR, which in the Federation of Bosnia and Herzegovina is 12%, represents the ability of banks to absorb losses caused by bad placements, expressed as the ratio of capital and risk assets of the...
By Elman Nadžaković, Senada Dupovac, Bedrija Hromić