discretionary accruals
English translation: diskrecijske dospjele obveze
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| 08:15 May 29, 2007 |
| Croatian to English translations [PRO] Bus/Financial - Economics | |||||||
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|  Selected response from: Lara Adamenko Croatia | ||||||
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| 4 | diskrecijske dospjele obveze |
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| 3 | diskrecijski prirast |
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Answers
25 mins confidence: 
diskrecijski prirast Explanation: nisam našla primjer za upotrebu termina na hrv. (zato 'meduim condifence'), ali mislim da je to ok; evo primjera s linkom za objašnjenje na engl.: Similar to Bergstresser and Philippon (2004), I use discretionary accruals to measure the extent to which executives manage earnings. Discretionary accruals are components of earnings used with great management bias to alter reported earnings. These accruals may be used by management to boost or smooth reported earnings. Further, the board of directors verifies the earnings report produced by management. Thus, I hypothesize that higher incentive based compensation for outside directors is associated with greater levels of discretionary accruals. www.fma.org/Barcelona/Papers/DirectorCompensationandEarning... |
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8 hrs confidence:
diskrecijske dospjele obveze Explanation: accrual = nastanak obveze accruals = dospjele/obracunate obveze -------------------------------------------------- Note added at 8 hrs (2007-05-29 17:09:18 GMT) -------------------------------------------------- diskrecijsko = 1. pravo nadredenih da prema vlastitu nahodenju odlucuju o bitnim pitanjima podredenih 2. stupanj slobode u vezi s primjenom zakonskih odredaba ili zakiona koji nije izrijekom ogranicen (Anic) - postupanje pema vlastitom nahodjenju Reference: http://www.mfin.hr/download.php?id=632 |
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