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Možnosti ovlivňování účetních dat a informací z hlediska managementu
 STEINBACHOVÁ, Linda
Goal of this disertation was to analyze possibilities how to influence accounting data and information in light of management. The theoretical part starts with the accounting description. Next is the creative accounting and its effect on business analyzed. In the last part are financial statements and their cohesion analyzed. In the empirical part you learn about Louis a. s. company and its situation between the years 2008 and 2015. I analyzed possible effect on the results, when the creative accounting is used. The creative accounting was applied in the company during the year 2013. The goal was to maximalize the profit (This year ended the company with a big loss of 32.534.000 CZK.). For financial statement conversion I used an interest on the loan capitalization, an issue a fictional invoice, a bill of services for next period and a distorted cost of fuel comparison .
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