Assessment of Accounting Spheres as Viewed by Accountants of Czech Enterprises

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F18%3A63520599" target="_blank" >RIV/70883521:28120/18:63520599 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.1007/s11294-018-9693-9" target="_blank" >http://dx.doi.org/10.1007/s11294-018-9693-9</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1007/s11294-018-9693-9" target="_blank" >10.1007/s11294-018-9693-9</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Assessment of Accounting Spheres as Viewed by Accountants of Czech Enterprises

Popis výsledku v původním jazyce

The aim of the paper is to analyse financial statement components that are often affected by so-called “creative accounting”. Like other areas of human activity, accounting is prone to errors. Financial statements are relevant to users only to the extent that the information presented in the statements is correct and error-free. Accounting differentiates between unintentional errors, caused by mistakes, and errors which are intentional and purposely distort financial statements. Objectively surveying errors and creative accounting has been demanding and problematic in the past. Therefore, we evaluate this issue from the subjective viewpoint of accountants themselves

Název v anglickém jazyce

Assessment of Accounting Spheres as Viewed by Accountants of Czech Enterprises

Popis výsledku anglicky

The aim of the paper is to analyse financial statement components that are often affected by so-called “creative accounting”. Like other areas of human activity, accounting is prone to errors. Financial statements are relevant to users only to the extent that the information presented in the statements is correct and error-free. Accounting differentiates between unintentional errors, caused by mistakes, and errors which are intentional and purposely distort financial statements. Objectively surveying errors and creative accounting has been demanding and problematic in the past. Therefore, we evaluate this issue from the subjective viewpoint of accountants themselves

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50205 - Accounting

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach<br>I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2018

Kód důvěrnosti údajů

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

Název periodika

International Advances in Economic Research

ISSN

1083-0898

e-ISSN

—

Svazek periodika

24

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

US - Spojené státy americké

Počet stran výsledku

2

Strana od-do

295-296

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85052576198