Detail publikace

Big bath as a determinant of creative accounting in small and micro enterprises

ZEMÁNKOVÁ, L.

Originální název

Big bath as a determinant of creative accounting in small and micro enterprises

Typ

článek v časopise ve Scopus, Jsc

Jazyk

angličtina

Originální abstrakt

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.

Klíčová slova

creative accounting, fraudulent accounting, earnings management, bath in accounting.

Autoři

ZEMÁNKOVÁ, L.

Rok RIV

2015

Vydáno

29. 10. 2015

Nakladatel

Univerzitas Mendeliana Brunensis

Místo

Brno

ISSN

1211-8516

Periodikum

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

Ročník

63

Číslo

5

Stát

Česká republika

Strany od

1779

Strany do

1785

Strany počet

7

URL

https://acta.mendelu.cz/63/5/1779/

Plný text v Digitální knihovně

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/"
}