| Autor: |
Adamikova, Eva, Corejova, Tatiana |
| Předmět: |
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| Zdroj: |
Economic & Social Development: Book of Proceedings; Feb2020, p182-190, 9p |
| Abstrakt: |
The value of the company is determined for various purposes (for example, sale, obtaining a mortgage in a bank, etc.). It can also serve as a marketing tool for companies to present themselves in front of their internal and external business surroundings. Depending on this purpose, the company may try to influence this value by various instruments. These practices may include creative accounting. It results from accounting theories, but it records distorted economic changes in the company according to the wishes of the partners. In this article, we focus on influencing accounting data and how this information affects business value. Creative accounting practices have a significant impact on the business structure. The share of assets and liabilities of the company influences the financial stability of the evaluated company and also the overall picture of the company. In this paper we will try to influence the profit of the company and the structure of assets and liabilities of the company. We apply the changes to the company in a simplified example and describe how they impact on the value of the business. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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