The dissertation titled “Predicting the occurrence of misstatements in financial
statements” deals with the quality of accounting information, which is presented
to its users in the form of the financial statements. The thesis's main aim is to
propose an approach for prediction of misstatement occurrence in financial
statements presented by companies to maximise the usefulness of this information
for the decision-making process of its users. This approach should help all types
of possible users evaluate the reliability of information presented in financial
statements and help them avoid incorrect decisions made based on unreliable data.
This work should contribute to existing approaches focusing on the occurrence of
the misstatements with a completely new approach to measurement, which is not
purely dependent on financial variables.
The information obtained during a detailed literature review of existing
literature, which is further enhanced by the results of qualitative research
conducted with individual users, is used to propose quantitative research between
pro-profit organisations operating in the Czech Republic. Data obtained through
quantitative research is analysed using statistical methods. The results of the
analysis are used to construct a predictive model, which enables the prediction of
misstatements’ occurrence for companies operating in the Czech Republic.
| ISBN: | 978-80-7454-985-4 |
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| EAN: | 9788074549854 |
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| Počet stran |
46 stran |
| Datum vydání |
09. 02. 2021 |
| Pořadí vydání |
První |
| Jazyk |
anglický |
| Vazba |
e-kniha - pdf |
| Autor: |
David Homola |
| Nakladatelství |
Univerzita Tomáše Bati ve Zlíně |
| Tématická skupina |
999 - nezařazeno |
| Neprodejná publikace. Publikaci je možné poptávat zde: Volně dostupné na http://hdl.handle.net/10563/45993 |
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Svaz českých knihkupců a nakladatelů