Mail: ef@unze.ba / Phone: (+387 32) 460 467, 460 444

Earnings management and taxation

Study: Second cycle

Semester: Second semester 

Professor: Doc. dr. sc. Ajla Muratović-Dedić

                     Prof. Ph.D. sc. Nino Serdarević

Section:      Accounting and auditing management

ECTS:          7.5

Exam results

Course content

  1. Earnings and earnings management
  2. The role of management and motives
  3. Users of financial information and regulatory authorities
  4. Accruals and methodology
  5. Taxation of profits

Objective of the course

Management of reported earnings.

 

Teaching methods

  • Lectures
  • Research analyses
  • Group work with students

Knowledge testing methods

  • Public exam
  • Seminar paper

Competences

Earnings management, Knowledge of earnings presentation framework.

 

Literature

Mandatory

  1. Dick, W., Missonier-Piera, F., Financial Reporting under IFRS, John Wiley & Sons, Inc., 2010
  2. Ronen, J., Yaari, V., Earnings Management: Emerging Insights in Theory, Practice and Research, Springer, 2008

Additional

  1. Current regulations
  2. Current articles by choice

Text box item sample content

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