Vše

Co hledáte?

Vše
Projekty
Výsledky výzkumu
Subjekty

Rychlé hledání

  • Projekty podpořené TA ČR
  • Významné projekty
  • Projekty s nejvyšší státní podporou
  • Aktuálně běžící projekty

Chytré vyhledávání

  • Takto najdu konkrétní +slovo
  • Takto z výsledků -slovo zcela vynechám
  • “Takto můžu najít celou frázi”

Factors influencing true and fair view when preparing financial statements under IFRS: evidence from the Czech Republic

Identifikátory výsledku

  • Kód výsledku v IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F20%3A63525260" target="_blank" >RIV/70883521:28120/20:63525260 - isvavai.cz</a>

  • Výsledek na webu

    <a href="http://economic-research.pl/Journals/index.php/eq/article/view/1812" target="_blank" >http://economic-research.pl/Journals/index.php/eq/article/view/1812</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.24136/eq.2020.026" target="_blank" >10.24136/eq.2020.026</a>

Alternativní jazyky

  • Jazyk výsledku

    angličtina

  • Název v původním jazyce

    Factors influencing true and fair view when preparing financial statements under IFRS: evidence from the Czech Republic

  • Popis výsledku v původním jazyce

    Accounting records provide a wide range of data necessary for decisions of the management as well as for users of a company’s financial statements. IFRS represents one of the widely accepted accounting principles, often mentioned in relation to the preparation of high-quality financial statements. The aim of this paper is to identify the factors contributing to the occurrence of misstatements when preparing financial statements under IFRS. The subsequent goal is to identify the possible influences of such misstatements on the users of the financial statements. The research itself focuses on perceived problems in IFRS application in the Czech Republic. The total tested population is 193 Czech companies preparing their financial statements under IFRS. Descriptive statistics, the chi-square test of independence along with proportional tests, are used for the statistical data analysis. The results indicate that, while misstatements in accounting do not occur regularly, a statistical dependence can be shown be-tween the frequency of misstatements occurrence and the average size of misstatements. The frequency of the subsequently identified misstatements is also proven to be statistically dependent on the average size of misstatements. The IFRS themselves are not proven to influence misstatement occurrences in financial statements, which is in contrast with previous studies. Managerial pressures, similarly to other studies, are proven by the research to be affecting the quality of accounting information.

  • Název v anglickém jazyce

    Factors influencing true and fair view when preparing financial statements under IFRS: evidence from the Czech Republic

  • Popis výsledku anglicky

    Accounting records provide a wide range of data necessary for decisions of the management as well as for users of a company’s financial statements. IFRS represents one of the widely accepted accounting principles, often mentioned in relation to the preparation of high-quality financial statements. The aim of this paper is to identify the factors contributing to the occurrence of misstatements when preparing financial statements under IFRS. The subsequent goal is to identify the possible influences of such misstatements on the users of the financial statements. The research itself focuses on perceived problems in IFRS application in the Czech Republic. The total tested population is 193 Czech companies preparing their financial statements under IFRS. Descriptive statistics, the chi-square test of independence along with proportional tests, are used for the statistical data analysis. The results indicate that, while misstatements in accounting do not occur regularly, a statistical dependence can be shown be-tween the frequency of misstatements occurrence and the average size of misstatements. The frequency of the subsequently identified misstatements is also proven to be statistically dependent on the average size of misstatements. The IFRS themselves are not proven to influence misstatement occurrences in financial statements, which is in contrast with previous studies. Managerial pressures, similarly to other studies, are proven by the research to be affecting the quality of accounting information.

Klasifikace

  • Druh

    J<sub>ost</sub> - Ostatní články v recenzovaných periodicích

  • CEP obor

  • OECD FORD obor

    50205 - Accounting

Návaznosti výsledku

  • Projekt

  • Návaznosti

    V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Ostatní

  • Rok uplatnění

    2020

  • Kód důvěrnosti údajů

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

Údaje specifické pro druh výsledku

  • Název periodika

    Equilibrium. Quarterly Journal of Economics and Economic Policy

  • ISSN

    1689-765X

  • e-ISSN

  • Svazek periodika

    15

  • Číslo periodika v rámci svazku

    3

  • Stát vydavatele periodika

    LT - Litevská republika

  • Počet stran výsledku

    17

  • Strana od-do

    "595–611"

  • Kód UT WoS článku

    000589231500009

  • EID výsledku v databázi Scopus