Manipulation of the Company's Performance Reports Information and the Question of the Function Holder's Ethics (CROSBI ID 517070)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Cerović, Ljerka ; Crnković Stumpf, Branka
engleski
Manipulation of the Company's Performance Reports Information and the Question of the Function Holder's Ethics
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.
manipulation with financial information ; quality of business decisions ; function holder's ethics
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
Podaci o prilogu
1-10.
2006.
objavljeno
Podaci o matičnoj publikaciji
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
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