National Repository of Grey Literature 52 records found  beginprevious33 - 42next  jump to record: Search took 0.01 seconds. 
Earnings management
Ongaľová, Dominika ; Pelák, Jiří (advisor) ; Miková, Tereza (referee)
The thesis deals with the manipulation of earnings reporting aka earnings management. The initial focus of the thesis is on the earnings management motivations and two ways how to achieve that. Firstly, earnings can be influenced by the management decisions to carry out some transactions without any economic sense. Secondly, there are creative accounting processes to manipulate earnings in required way, what we mainly pay attention to in the thesis. The theoretical part referring to particular earnings management techniques and the quality of earnings is followed by the practical part analyzing earnings management of the most famous companies regarding accounting scandals in history using specific measures. There are model examples to demonstrate these specific quality earnings measures based on the relation between income, accruals and operating cash flow stated before analyze itself.
Creative accounting in the sphere of data transfer from management to financial accounting with a view to stock.
SMRČKOVÁ, Radka
The subjekt of this Master thesis is creative accounging in transfer from management accounting to financial accounting in field of provisions. In theoretical part there is description of financial accounting, management accounting and the fields of provisions providing the opportunity for creative accounting. In practical part there is the determining motives for creative accounting target of maximal or minimal profit. There is the enumeration of stated fields of provisions too. Finally there are recommendations of the methods of management accounting considering the target.
Creative accounting methods, models and their use
KLEČKOVÁ, Jitka
The aim of this work is to formulate the most famous creative accounting techniques in relation to selected items of financial statements, including their impact, and further to evaluate selected creative accounting models. These models are used for detection of possible manipulation in reported accounting data. The aim is also to determine their potential as well as their limitations. The thesis is divided into two parts. The first part deals with the essence of creative accounting. The second part provides an analysis of selected items of financial statements in relation to the creative accounting practices. The thesis also includes a case study that addresses the issue of the identification of manipulated financial statements. Financial statements are an important source of information. When the data contained in them are modified, they supply inaccurate and false information. Then this fact may have a significant impact on users´ decision.
Creative accounting of small enterprises
Hübnerová, Eva ; Procházka, David (advisor) ; Molín, Jan (referee)
The diploma thesis deals with the creative accounting of small enterprises in the Czech accounting practice. Natural effort of companies is a tax reduction. Therefore the techniques of creative accounting in the thesis are divided by whether the company is trying to manipulate the accounting data for tax or non-tax reasons. Theoretical description of techniques of creative accounting is completed cases of findings the tax offices. In conclusion of the thesis there are suggested possible solutions to avoid creative accounting.
Erros in accounting practices, research available resources, evaluation and confrontation with the theoretical background
SEDLÁČKOVÁ, Šárka
The problems related to accounting errors are a constant current topic. As such, it has also been the subject of this diploma work. The purpose of the analysis has been research and application of numerous measures related to the most common errors in accounting, defining of basic terms - truthfulness, errors, mistakes and fraud in accounting and methods of correction and prevention. In some cases, accounting errors have corresponded to fraud, so-called creative accounting and methods of falsifying accounting records. This work is divided into two main parts: a theoretical part and a practical part, within which discussions and results have been presented. The introduction to the theoretical part defines the legal definition of accounting, the relationship of the income tax act to accounting and ethics in accounting practice and individual authors' views regarding the issue of accounting errors. The practical part also contains presentation of opinions regarding regularly provided information based on publications, including additional information based on personal experience.
The creative accounting specialized in limitation of selected areas of errors in terms of Czech accounting regulations
BLAŽÍČKOVÁ, Michala
The main aim is the evaluation of accounting errors in a selected area of accounting. Then I make proposals for limitation of the selected errors in practice. In a theoretical part of this essay there are define terms: a creative accounting and accounting errors. The practical part is focused on accounting errors in an area of fixed assets. At first the errors are described. Then there are written their impacts on the accounting. At the end of the practical part there are delimit the proposals for limitation of these errors in practice.
Application methods of creative accounting in connection with auditor´s risks
ŠPETA, Jan
This dissertation deals with methods of creative accounting linked with an auditor risk. In the theory part, there is creative accounting defined together with its methods and demonstrations. The auditor risk is then defined as the risk of an inappropriate statement to final accounts issued by the auditor. It refers to the auditor's respond to a possible risk with the aim to reveal the important (material) inaccuracy in the accounting accounts. The practical part demonstrates the possibility of the important (material) inaccuracy made either intentionally or with neglect. The aim of the work is to demonstrate the potential occurance of the practices of the creative accounting in the final accounts and the auditor's possible response to this situation. The conclusion of this dissertation deals with the possible auditor's statements linked with the revealed important (material) inaccuracies in final accounts.
Audit and creative accounting
Kubelková, Ivana ; Dvořáček, Jiří (advisor) ; Bezděková, Lucie (referee)
The contemporary generation lives in a modern globalized world that comes through the economic recession last few years. Just this recession often forces management of the companies to modify achieved financial results to meet the expectations of the owners. External auditors provides to the owners level of confidence, that the submitted financial statements respect the principle of truth and fair view of accounting and that the owners can rely on the financial information. The main objective of this thesis is to explain the role of the external audit and audit procedures performed. It contains theoretical and practical part. The attention is focused on the 4th stage of the audit -- substantive and control testing. The paper also contains practical advises for users of financial statements. I also tried to clarify the concept of creative accounting practice and its basic methods.
Creative accounting
Lukačková, Petra ; Polák, Martin (advisor) ; Procházka, David (referee)
This bachelor thesis deals with the problem existing in the world-creative accounting which leads to a violation of true and fair view of accounting and provides users of financial statements misleading. The thesis is togather as much information as possible on the issue, describe the concept of creative accounting and its origin, define the major causes and techniques. Finally, in order to define the boundaries of accessible creative accounting, impacts and possible sanctions.
Creative accounting - motivation, instruments, practice
Procházka, Jan ; Zelenka, Vladimír (advisor) ; Zelenková, Marie (referee)
The thesis deals with the motives and instruments that can be used by corporate management to adjust the accounting within the law resulting in creative accounting. There are given possible examples of accounting in practice for the various options according to Czech accounting legislation and IFRS and in some cases indicated view of the problem within U.S.GAAP. The thesis describes reasons which lead corporate management to creative accounting, there are further analyzed groups that should oversee the accounting or have an impact on the creation of laws that restrict creative accounting or vice versa support. The thesis also describes the importance and influence of information, methods of their extraction and their use not only for creative accounting. It also discusses consolidation, which can be used by management to adjust corporate statements in order to enhance the image of the company. The work concludes with a chapter focusing on banking sector where is shown that a large number of banks there are not doing so well as their annual reports show.

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