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

Kód výsledku v 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>

Výsledek na webu

—

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

—

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název statě ve sborníku

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

—

Počet stran výsledku

7

Strana od-do

83-89

Název nakladatele

Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta

Místo vydání

České Budějovice

Místo konání akce

České Budějovice

Datum konání akce

3. 11. 2016

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

—