Pregled bibliografske jedinice broj: 247156
Manipulation of the Company's Performance Reports Information and the Question of the Function Holder's Ethics
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. str. 1-10 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 247156 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
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, 1-10
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 Republika, 26.05.2006. - 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
