The potential to reduce the risk of manipulation of financial statements using the identification models of creative accounting
Explanatory power of accounting information is the key question for deciding of users of financial statements. A whole range of economic indicators is available to the users of financial statements to measure the firm productivity. When the accounting statements (and applied methods) are manipulated...
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Format: | Article |
Language: | English |
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Mendel University Press
2013-01-01
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Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
Subjects: | |
Online Access: | https://acta.mendelu.cz/61/7/2055/ |