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Determining the Level of Accounting Conservatism through the Fuzzy Logic System (CROSBI ID 263731)

Prilog u časopisu | izvorni znanstveni rad | međunarodna recenzija

Čičak, Josip ; Vašiček, Davor Determining the Level of Accounting Conservatism through the Fuzzy Logic System // Business systems research, 10 (2019), 1; 88-101. doi: 10.2478/bsrj-2019-0007

Podaci o odgovornosti

Čičak, Josip ; Vašiček, Davor

engleski

Determining the Level of Accounting Conservatism through the Fuzzy Logic System

Background: Using a variety of alternative accounting policies brings about different effects on the stated business results and the value of the company. Objectives: The objective of this paper is to develop a fuzzy logic solution for determining bias in financial reports on low- activity financial markets, and to find a method applicable to unquoted entities. Methods/Approach: A fuzzy logic system was developed using data on Croatian companies, the MatLab software, and the Mamdani fuzzy inference method. Results: The paper provides the summary of results obtained using a fuzzy logic system, and they indicate that the model has relevant validity. Conclusions: The model can serve as a stimulus for more detailed studies of biased financial statements elements. The fuzzy logic model should be further tested on a larger sample of companies classified based on their activity and under different business conditions.

accounting conservatism, aggressive accounting, fuzzy logic

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Podaci o izdanju

10 (1)

2019.

88-101

objavljeno

1847-8344

1847-9375

10.2478/bsrj-2019-0007

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