The financial health of firm in terms of using the creative accounting in the Czech Republic

FINANČNÍ ZDRAVÍ PODNIKU VE SVĚTLE PRAKTICKÉHO VYUŽITÍ KREATIVNÍHO ÚČETNICTVÍ V PODMÍNKÁCH ČR

Zita Drábková and Jindřiška Kouřilová
Additional contact information
Zita Drábková: University of South Bohemia in České Budějovice
Jindřiška Kouřilová: University of South Bohemia in České Budějovice

Acta Universitatis Bohemiae Meridionalis, 2008, vol. 11, issue 1, 61-65

Abstract: Accounting statements keep by the key source for processing financial analyses of enterprises. The healthy enterprise should have been able to load the object of her activities, to reach constantly required measurement estimation of the contribution of capital for investors, with thinking about diversification of business. Naturally to go out with proceedings and enterprise appreciation like the healthy enterprise only with stated data is relatively risk in consequence influences referred to weak pages of accounting statements, exploitation the legal methods of creative accounting and the time frequent accounting fraud. The goal of article is present how is able to influence on the basic direct observation to a great extent in practice by using the creative accounting methods as well as accounting fraud of values statement of balances and their subsequent exploitation at determination financial health of enterprises. The reason of problems the article restricts to some problems with creative accounting at appreciation of choice items at accounting statement.

Keywords: accounting statement; creative accounting; accounting fraud; appreciation of accounting items (search for similar items in EconPapers)
Date: 2008
References: Add references at CitEc
Citations:

Downloads: (external link)
http://acta.ef.jcu.cz/doi/10.32725/acta.2008.010.html (text/html)
http://acta.ef.jcu.cz/doi/10.32725/acta.2008.010.pdf (application/pdf)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:boh:actaub:v:11:y:2008:i:1:p:61-65

DOI: 10.32725/acta.2008.010

Access Statistics for this article

Acta Universitatis Bohemiae Meridionalis is currently edited by Tereza Šťástková

More articles in Acta Universitatis Bohemiae Meridionalis from University of South Bohemia in Ceske Budejovice, Faculty of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Ivo Andrle ().