MODELS OF DETECTION OF MANIPULATED FINANCIAL

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F16%3A43891492" target="_blank" >RIV/60076658:12510/16:43891492 - 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

MODELS OF DETECTION OF MANIPULATED FINANCIAL

Popis výsledku v původním jazyce

Accounting remains the main source of information about the company for most users of financial statements. At the same time, the creators and users of financial statements want to get the best quality and quantity of information as far as possible. Although users of financial statements are unable to obtain with absolute certainty statements that are true and fair, they need to know how much they can rely on financial statements. This paper deals with reducing the information asymmetry, especially on the part of users of financial statements. The paper analyses selected models of the detection of manipulated financial statements as a possibility to reduce the risk of accounting fraud and use as part of an internal control system of an entity or as a management tool for corporate governance or internal auditors. A risk analysis was performed on selected models; the Beneish model, the CFEBT model, the Jones Non discretionary Accruals model and selected bankruptcy models to detect accounting frauds in specific case studies of selected accounting unit.

Název v anglickém jazyce

MODELS OF DETECTION OF MANIPULATED FINANCIAL

Popis výsledku anglicky

Accounting remains the main source of information about the company for most users of financial statements. At the same time, the creators and users of financial statements want to get the best quality and quantity of information as far as possible. Although users of financial statements are unable to obtain with absolute certainty statements that are true and fair, they need to know how much they can rely on financial statements. This paper deals with reducing the information asymmetry, especially on the part of users of financial statements. The paper analyses selected models of the detection of manipulated financial statements as a possibility to reduce the risk of accounting fraud and use as part of an internal control system of an entity or as a management tool for corporate governance or internal auditors. A risk analysis was performed on selected models; the Beneish model, the CFEBT model, the Jones Non discretionary Accruals model and selected bankruptcy models to detect accounting frauds in specific case studies of selected accounting unit.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název periodika

Journal of Finance and Risk Perspectives

ISSN

2305-7394

e-ISSN

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Svazek periodika

5

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

GB - Spojené království Velké Británie a Severního Irska

Počet stran výsledku

9

Strana od-do

230-238

Kód UT WoS článku

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EID výsledku v databázi Scopus

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