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National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Creative accounting
 Srpoňová, Markéta ; Gluzová, Tereza (advisor) ; Valášková, Mariana (referee)
This thesis mainly deals with creative accounting, at the beginning there is generally characterized accounting. After that it is focused on a specific definition of the concept of creative accounting. There are elaborated motives leading to the use of creative accounting, as well as the most commonly used methods and techniques applied to achieve the desired result. The work continues defining the criminal act associated with economic criminality. Finally, the work gives specific examples from the Czech Republic based on the practice of the Supreme Court, which show that even in the Czech Republic creative accounting practices are used.
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