Detail publikace

Monitoring of financial reporting quality

GAFAROV, T.

Originální název

Monitoring of financial reporting quality

Typ

článek ve sborníku ve WoS nebo Scopus

Jazyk

angličtina

Originální abstrakt

Critical importance of the monitoring and control system of quality reporting was brightly showed on an example of bankruptcies Enron, WorldCom, Parmalat. The objective and authentic financial reporting is necessary for effective functioning the financial markets. At the enterprises the analysis of financial and economic activity, which shows an available financial condition of the enterprise, is periodically carried out, but frequently there is no estimation of quality of the financial reporting, the control and monitoring is not existed.

Klíčová slova

IFRS, quality, monitoring, financial reporting, quality reporting, internal control, accounting.

Autoři

GAFAROV, T.

Rok RIV

2006

Vydáno

29. 11. 2006

Nakladatel

Alfa Publishing s.r.o

Místo

Brno

ISBN

80-86851-62-1

Kniha

MendlNet 2006 Sborník abstraktů z evropské vědecké konference doktorandů

Strany od

158

Strany do

159

Strany počet

200

BibTex

@inproceedings{BUT30975,
  author="Timur {Gafarov}",
  title="Monitoring of financial reporting quality",
  booktitle="MendlNet 2006 Sborník abstraktů z evropské vědecké konference doktorandů",
  year="2006",
  pages="158--159",
  publisher="Alfa Publishing s.r.o",
  address="Brno",
  isbn="80-86851-62-1"
}