Possibilities of identifying manipulated financial statements

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F14%3A43888433" target="_blank" >RIV/60076658:12510/14:43888433 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Possibilities of identifying manipulated financial statements
Original language description
The paper deals with the possibilities of using different techniques and tools to identify potential risks of manipulated financial statements beyond true and fair view of accounting. Current research has verified the hypotheses of identifying the risksof financial statement manipulation in a case study of five accounting periods using the CFEBT model within the Czech Accounting Standards for different options of using creative accounting methods. Furthermore, the results CFEBT models in each case study are compared with results of the Beneish mode. The model of CFEBT confirmed positive results of the Beneish model for the used technique of windows dressing in terms of the Czech Accounting Standards. The following paper further analyzes and evaluatestechniques and tools to identify risks of manipulated financial statements using the most important methods of creative accounting and accounting fraud in the CFEBT mode, the Beneish model, the Jones model of Nondiscretionary Accruals in
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 8th International Scientific Conference INPROFORUM. Investment Decision-Making in the Period of Economic Recovery
ISBN
978-80-7394-484-1
ISSN
2336-6788
e-ISSN
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Number of pages
6
Pages from-to
135-140
Publisher name
Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta
Place of publication
České Budějovice
Event location
České Budějovice
Event date
Nov 6, 2014
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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