ACCOUNTING MANIPULATIONS IN FINANCIAL REPORTS

Abstract

This paper seeks to point out the manipulations faced by investors and other users of financial statements when making business decisions. Accounting fraud, embezzlement and financial crime are an increasingly serious global problem. Numerous financial frauds from the past and the beginning of this century have seriously damaged the trust of a large number of users of financial information contained in financial statements. Decisions made by investors and other users of financial statements on the basis of incorrect financial information. Inaccurate financial statements give a false picture of the company's returns and financial situation. The methods used in the research are descriptive method and survey questionnaire. The paper seeks to present the forms of accounting manipulations that occur in the financial statements and the consequences that may occur for investors when making business decisions. The paper seeks to make a theoretical contribution, and expand the existing fundamental knowledge in this area, and show what are the consequences for investors when making business decisions based on financial statements of economic entities. During the research, scientific collection, processing, synthesis of appropriate theoretical and practical data were performed.