Techniques, objectives and motivations of creative accounting: evidence from the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25410%2F24%3A39921886" target="_blank" >RIV/00216275:25410/24:39921886 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.aimspress.com/article/doi/10.3934/NAR.2024015" target="_blank" >https://www.aimspress.com/article/doi/10.3934/NAR.2024015</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.3934/NAR.2024015" target="_blank" >10.3934/NAR.2024015</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Techniques, objectives and motivations of creative accounting: evidence from the Czech Republic

Popis výsledku v původním jazyce

This research intended to identify the techniques and objectives and motivations of creative accounting in the Czech Republic and confirm the responses similarity between two groups of respondents. The views of 318 financial professionals were analyzed through a questionnaire. The statistical Friedman test was used for testing two hypotheses: (H1) There is no difference in the presented results in the techniques of creative accounting between groups of financial professionals (ACPA, CFO, Lender, CPA, and MBA); (H2) There is no difference in the presented results in the objectives and motivations behind creative accounting between groups of financial professionals. This paper shows that the most used techniques are holding open books to record additional sales, delaying shipments, recognizing revenue on partial shipments, and changing inventory values. Common objectives and motivations included reducing earnings volatility, supporting stock prices, increasing income or cash flow, and creating a consensus earnings forecast of analytics. Both hypotheses H1 and H2 were confirmed. The presented article is based on our own research. Using the information obtained, it will be possible for auditors and other authorities to focus on specific areas of creative accounting and its motivations.

Název v anglickém jazyce

Techniques, objectives and motivations of creative accounting: evidence from the Czech Republic

Popis výsledku anglicky

This research intended to identify the techniques and objectives and motivations of creative accounting in the Czech Republic and confirm the responses similarity between two groups of respondents. The views of 318 financial professionals were analyzed through a questionnaire. The statistical Friedman test was used for testing two hypotheses: (H1) There is no difference in the presented results in the techniques of creative accounting between groups of financial professionals (ACPA, CFO, Lender, CPA, and MBA); (H2) There is no difference in the presented results in the objectives and motivations behind creative accounting between groups of financial professionals. This paper shows that the most used techniques are holding open books to record additional sales, delaying shipments, recognizing revenue on partial shipments, and changing inventory values. Common objectives and motivations included reducing earnings volatility, supporting stock prices, increasing income or cash flow, and creating a consensus earnings forecast of analytics. Both hypotheses H1 and H2 were confirmed. The presented article is based on our own research. Using the information obtained, it will be possible for auditors and other authorities to focus on specific areas of creative accounting and its motivations.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

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OECD FORD obor

50200 - Economics and Business

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2024

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

National Accounting Review

ISSN

2689-3010

e-ISSN

2689-3010

Svazek periodika

6

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

US - Spojené státy americké

Počet stran výsledku

19

Strana od-do

333-351

Kód UT WoS článku

001267441000001

EID výsledku v databázi Scopus

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