Universiẗat, Diss., 2005--Bochum.

Thesis (PhD)--Macquarie University, Graduate School of Management, 2004. / "December 2003". Bibliography: p. 210-272.

Το αντικείμενο της διπλωματικής μου εργασίας είναι η παρουσίαση – εξέταση του φαινομένου της παραποίησης των χρηματοοικονομικών καταστάσεων και ο έλεγχος της ακρίβειας του τύπου και της διαδικασίας της Λογιστικής πληροφόρησης σαν μέσο αντιμετώπισης του φαινομένου. Ειδικότερα δίνεται έμφαση στις λογιστικές ανεπάρκειες του συστήματος, τα περιθώρια και τα κενά που παρουσιάζει, τις δυνατότητες που παρέχει στα διοικητικά στελέχη των επιχειρήσεων να εκμεταλλευτούν τις αδυναμίες αυτές. / The subject of my thesis work is the presentation - examining the phenomenon of counterfeiting of financial statements and checking the accuracy of the type and process Accounting information as a means of addressing the phenomenon. Particular emphasis on accounting deficiencies system, margins and gaps in the opportunities allows business managers to take advantage weaknesses.

The main objective of the thesis is to set certain limits of financial statements manipulation within Czech accountancy legislation. The autor focused on answers for the questions: ?What are acceptable limits of financial statement manipulation? and ?It is possible to set these limits?? The dissertation thesis searches for answers to the following question: ?What are the results of manipulated financial statements?? when assessing the financial health of a business entity and the predicative abilities of financial statements. The thesis includes a case report of Windows dressing creative accountancy practices and off-balance financing for two variants of possible manipulation of financial statements in connection to different results of financial health assessment of those two variants in the business entity. This dissertation thesis deals with the specific interpretation of accountancy data. Its second line deals with understanding of financial statement preparation and intents of those who prepare them. This dissertation thesis summarizes outcomes of possibility and limits of manipulated financial statements and their identification.

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 .

It is widely assumed that the managers of companies behave in a self-interested and opportunistic manner when making the discretionary accounting choices that are applied in the preparation of published financial reports. Empirical research has found evidence for this in the United States, Britain, Spain, France and Australia, amongst other countries. There has, however, been no prior work of a similar nature in a South African context. The purpose of this study is to extend this body of work by examining the relationship between a number of potentially opportunistic (profit-increasing, income-smoothing and solvencyimproving) accounting choices made by the managers of South African listed companies, and growth rates in the share prices of those companies. Data in respect of thirty-nine medium-sized South African listed companies are analysed for evidence of the expected positive relationship between opportunistic accounting choices and share price growth. No evidence is found for this relationship. This may be due to limitations in the research design, inadequacies in the interpretation of the agency theory from which the hypotheses are developed, or a combination of both. Refinements in the research design or a re-interpretation of the theory may be successful in addressing these matters as part of future research efforts.

This study examines the disclosure of forward-looking information in annual reports of companies listed on Zimbabwe Stock Exchange (ZSE). It aims to determine if ZSE listed companies disclose forward-looking information and if they do disclose, how helpful the information is to the intended users of the annual report for decision making purposes? The factors proposed for the investigation are therefore disclosure and effectiveness of the forward-looking information. Since the annual reports represent the main source of voluntary disclosures of forward-looking information, the investigation uses a disclosure index based on an analysis of the statements made by management in annual reports of the companies listed on ZSE. In this study, the level of forward-looking information disclosed in the annual reports of the firms is examined in three broad categories namely, (a) context, nature, objectives and strategies, (b) drivers of development and performance, and (c) financial position, analysis and explanations . We find that companies do disclose forward-looking information. However, 9 out 10 companies sampled reflect that the level of disclosure lacks the critical detail and clarity necessary for decision making by its intended users. On average, excluding Old Mutual that is listed on the London and Johannesburg Stock Exchanges and has the highest score of 4 (i.e. above average disclosure - information is rich and detailed and contains key information), ZSE companies disclosed below average forwardlooking information insufficient to give a clear understanding of the position and performance of the company. The findings also suggest that companies disclosed forward-looking information without fully understanding the implications of the disclosure of such kind of information. This is evident in that, except for Old Mutual, no disclaimers or any notes were made by companies to cover themselves from litigations that could arise as a result of such disclosure. This could also suggest that Zimbabwe is not a litigious country in as far as reporting by companies is concerned. / Graduate School of Business Leadership / MBL

Business organizations disclose financial Information to a wide range of audiences through the medium of audited financial statements. Distinct classes of readers come in contact with these statements—each reader possessing varying degrees of financial expertise. Readers as "semantic reactors" develop their own expectations and interpretations of the messages management and the auditor are attempting to convey. In the process, many readers look upon the auditor's report as a "symbol" or seal of approval. The purposes of this study were to assess the role that communication theory plays In the auditor's attestation, to examine the perceived communication effects of the expanded auditor's certificate versus the current auditor's certificate, and to recommend ways in which communication problems can be dealt with more effectively. It was concluded that a communication problem does exist in relation to the auditor's report, and communication theory can play a distinctive role in reducing the magnitude of this problem. The profession should continue to seek answers as to the proper role of the auditor and management in relation to audited financial statements, as well as to settle the question concerning whom the statements are intended to serve.

This thesis is focused on financial statements and financial analysis of Generally beneficial association. At the beginning thereis an introduction its main features, its financial statements. There are also defined best known methods of financial analysis, special methods for non-profit sector included. Financial statements of certain generally beneficial association are subjected to financial analysis. Data from 2009 - 2011 are used.

The joint-stock company Pila Pasák, a.s., which is one of the leading woodworking companies in South Bohemia, was selected for the thesis. The first step was to understand the nature of investment decisions in the context of a literature review. Subsequently, on all the theoretical knowledge was created appropriate methodology for the practical part of the thesis. In first step in the practical part is introduced the company together with the investment project. Subsequently, was created financial analysis evaluation of the initial financial and economic condition of the company for the period of 2006 - 2012. Using internal data then determined budget costs and revenue of the investment project in 2014 - 2022. At these initial data were expressed as the future cash flows of the investment project, which was discounted by average cost of capital. Evaluation of the effectiveness of the investment project was done by using revenue methods. Evaluation of the future impact on the effectiveness of the company was planned complete financial statements for 2014 - 2019. The final evaluation decided about acceptance the investment project and it showed positive impact on the business. It was evaluated by using financial analysis and by economic value added.