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Manipulation of the Company's Performance Reports Information and the Question of the Function Holder's Ethics


Cerović, Ljerka; Crnković Stumpf, Branka
Manipulation of the Company's Performance Reports Information and the Question of the Function Holder's Ethics // 4th International Scientific Conference Management, Economics and Business Development in the New European Conditions. Section : Economics and Environmental Management : CD ROM Conference Proceedings / Weirich, Pavel ; Luhan, Jan (ur.).
Brno: Akademické nakladatelství CERM, 2006. (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


Naslov
Manipulation of the Company's Performance Reports Information and the Question of the Function Holder's Ethics

Autori
Cerović, Ljerka ; Crnković Stumpf, Branka

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
4th International Scientific Conference Management, Economics and Business Development in the New European Conditions. Section : Economics and Environmental Management : CD ROM Conference Proceedings / Weirich, Pavel ; Luhan, Jan - Brno : Akademické nakladatelství CERM, 2006

ISBN
80-7204-454-0

Skup
4th International Scientific Conference on Management, Economics and Business Development in the New European Conditions

Mjesto i datum
Brno, Češka, 26-27.05.2006.

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Manipulation with financial information; quality of business decisions; function holder's ethics

Sažetak
Companies that respect social, ethical and legally acceptable parameters are considered legitimate, run by responsible management and with qualitative performance reports. Running a company against generally accepted norms, rules and procedures, is considered as socially unaccepted behaviour. Regarding financial reporting, this includes the application of different accounting standards and regulations than the standard ones, their unacceptance or a choice of such accounting methods, procedures and politics that would seriously damage the quality and the integrity of the financial reporting process. Procedures, motives and circumstances that encourage manipulation with financial information, as well as the damage it may cause, influence directly the quality of information presented to beneficiaries and, consequently, the quality of their business decisions. Therefore, it should be taken under great consideration the ethics of professional accountants, as well as the ethics of other participants involved in the financial reporting process.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Projekt / tema
0081005

Ustanove
Ekonomski fakultet, Rijeka