Mathematical Model for Evaluating the Quality of Company's Performance Reports (CROSBI ID 517071)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Cerović, Ljerka ; Mrša, Josipa ; Stanković, Sanjin
engleski
Mathematical Model for Evaluating the Quality of Company's Performance Reports
The quality of financial reporting can be evaluated through aggregated accounting data shown in basic financial statements. By monitoring the elements of basic financial statements, which reflect qualitative facts of reporting, it is possible to extract the quality factors of financial statements and evaluate the understandability, relevance, reliability and comparability of accounting information presented within. With this regard, a functional model of quality evaluation of basic financial statements has been developed in this paper, by science-determined facts, so that the users of financial statements may be able to evaluate directly and objectively the quality of presented information in order to make quality decision. The presented research results and a possibility to quantify qualitative figures of basic financial statements are essential contribution to the quality of reporting and an assumption and enticement to the contemporary form of reporting, orientated towards the needs of the users.
quality of company's performance reports ; mathematical model ; functional linking of financial reporting quality features ; understandability ; relevance ; reliability and comparability of accounting information
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Podaci o prilogu
1-9.
2006.
objavljeno
Podaci o matičnoj publikaciji
4th International Scientific Conference Management, Economics and Business Development in the New European Conditions. Section : The Role of Information Technologies and Mathematical Methods as a Support Toll for Management : CD ROM Conference Proceedings
Weirich, Pavel ; Luhan, Jan
Brno: Akademické nakladatelství CERM
80-7204-454-0
Podaci o skupu
4th International Scientific Conference on Management, Economics and Business Development in the New European Conditions
predavanje
26.05.2006-27.05.2006
Brno, Češka Republika