Possibilities of identifying manipulated financial statements

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Possibilities of identifying manipulated financial statements

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

Possibilities of identifying manipulated financial statements

Popis výsledku anglicky

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

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

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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Počet stran výsledku

6

Strana od-do

135-140

Název nakladatele

Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta

Místo vydání

České Budějovice

Místo konání akce

České Budějovice

Datum konání akce

6. 11. 2014

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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