Pregled bibliografske jedinice broj: 247157
Mathematical Model for Evaluating the Quality of Company's Performance Reports
Mathematical Model for Evaluating the Quality of Company's Performance Reports // 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 (ur.).
Brno: Akademické nakladatelství CERM, 2006. str. 1-9 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
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Naslov
Mathematical Model for Evaluating the Quality of Company's Performance Reports
Autori
Cerović, Ljerka ; Mrša, Josipa ; Stanković, Sanjin
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 : 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, 2006, 1-9
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
quality of company's performance reports ; mathematical model ; functional linking of financial reporting quality features ; understandability ; relevance ; reliability and comparability of accounting information
Sažetak
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.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
