Comparison of the Financial Data Quality in Audited and Unaudited Companies

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F15%3A43890242" target="_blank" >RIV/60076658:12510/15:43890242 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Comparison of the Financial Data Quality in Audited and Unaudited Companies

Popis výsledku v původním jazyce

Accounting is, or based on accounting legislation should be, a description of reality in which the characteristic accounting principles and methods are used. Base on the quality of financial information, it is possible to measure business performance, financial position, calculate the expenses and revenues, incomes and expenses and profit or loss to manage and make decisions. The quality of financial information also depends on the quality of management and on the presentation of financial data and their conformity with the reality and applicable laws. This article describes how to use the analytic hierarchy process (AHP) to get an overview to the quality of the reported financial information. The most important step is, on the basis of Saaty's methoddetermine the weights of the criteria in each group and then by using the AHP method determine their importance. The data quality in companies is determined on the drafted model and then the differences between data quality of audited com

Název v anglickém jazyce

Comparison of the Financial Data Quality in Audited and Unaudited Companies

Popis výsledku anglicky

Accounting is, or based on accounting legislation should be, a description of reality in which the characteristic accounting principles and methods are used. Base on the quality of financial information, it is possible to measure business performance, financial position, calculate the expenses and revenues, incomes and expenses and profit or loss to manage and make decisions. The quality of financial information also depends on the quality of management and on the presentation of financial data and their conformity with the reality and applicable laws. This article describes how to use the analytic hierarchy process (AHP) to get an overview to the quality of the reported financial information. The most important step is, on the basis of Saaty's methoddetermine the weights of the criteria in each group and then by using the AHP method determine their importance. The data quality in companies is determined on the drafted model and then the differences between data quality of audited com

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

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 9th International Scientific Conference INPROFORUM. Common challenges - Different solutions - Mutual dialogue

ISBN

978-80-7394-536-7

ISSN

2336-6788

e-ISSN

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Počet stran výsledku

6

Strana od-do

250-255

Název nakladatele

Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta

Místo vydání

České Budějovice

Místo konání akce

České Budějovice

Datum konání akce

5. 11. 2015

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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