Influence of Creative Accounting on the Amount of Provable Loss in Public Transport

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F16%3A43892041" target="_blank" >RIV/60076658:12510/16:43892041 - 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
Influence of Creative Accounting on the Amount of Provable Loss in Public Transport
Original language description
The provable loss is an integral part of living of the transportation company in charge of the public transportation under the contract on the traffic services in the real conditions of the Czech Republic. Without the subsidy policies the transportation company would not be able to continue to provide the traffic services within its business. The reason is the annual losses in providing the traffic services. It means that the revenues fail to fully cover the total costs occurring as a result of the public service contract in the public line transport and the passenger track-based transport. The paper points out to the provable loss and to affecting of its amount by creative accounting. The goal is to use the general linear model to ascertain which (transport or accounting) items have an influence on determining the amount of the provable loss and to show the affected areas which are most often manipulated.
Czech name
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Czech description
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Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 10th International Scientific Conference INPROFORUM. Threatened Europe - Socio-Economic and Environmental Changes
ISBN
978-80-7394-607-4
ISSN
2336-6788
e-ISSN
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Number of pages
7
Pages from-to
83-89
Publisher name
Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta
Place of publication
České Budějovice
Event location
České Budějovice
Event date
Nov 3, 2016
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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