Determining the Level of Accounting Conservatism through the Fuzzy Logic System
Background: Using a variety of alternative accounting policies brings about different effects on the stated business results and the value of the company. Objectives: The objective of this paper is to develop a fuzzy logic solution for determining bias in financial reports on low-activity financial...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2019-04-01
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| Series: | Business Systems Research |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/bsrj-2019-0007 |