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Publication detail
ZEMÁNKOVÁ, L.
Original Title
Big bath as a determinant of creative accounting in small and micro enterprises
Type
journal article in Scopus
Language
English
Original Abstract
Creative accounting is a 21st century phenomenon and in the context of the economic crisis and deficit budget it has been receiving increasing attention, in particular in the area of prevention and detection of accounting manipulation. The focus of the research on small and micro-enterprises stems from little attention paid to these enterprises and the undeniable importance of small and micro-enterprises for the economy. Primary research is based on the examination of a phenomenological paradigm, i.e. it focuses on understanding human behaviour on the basis of a reference framework for research participants. The main research method used in research is a comparative case study, which is one of few methods that allow research of this sensitive topic. Research will focus on the existence of a big bath in the company’s ratio of profit and turnover as a determinant of a change in the company’s approach to creative accounting.
Keywords
creative accounting, fraudulent accounting, earnings management, bath in accounting.
Authors
RIV year
2015
Released
29. 10. 2015
Publisher
Univerzitas Mendeliana Brunensis
Location
Brno
ISBN
1211-8516
Periodical
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Year of study
63
Number
5
State
Czech Republic
Pages from
1779
Pages to
1785
Pages count
7
URL
https://acta.mendelu.cz/63/5/1779/
Full text in the Digital Library
http://hdl.handle.net/11012/203249
BibTex
@article{BUT118370, author="Lenka {Zemánková}", title="Big bath as a determinant of creative accounting in small and micro enterprises", journal="Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis", year="2015", volume="63", number="5", pages="1779--1785", doi="10.11118/actaun201563051779", issn="1211-8516", url="https://acta.mendelu.cz/63/5/1779/" }