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Problematika zkreslování účetních informací a manipulace s účetními výkazy / The issue of distorting book-keeping information and the manipulation of book-keeping reports

This diploma thesis accents the value of accounting as the most important business informational system especially in the recent period of time. The most of financial decisions are based on accounting, thats why accounting is used for manipulation with financial results by management. I described various ways of accounting frauds including the creative accounting. The economic criminality and accounting frauds became a serious problem so I suggested possible methods for preventing frauds.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:306468
Date January 2012
CreatorsWiedová, Zuzana
ContributorsBakeš, Milan, Chmátalová, Eva
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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