Publication detail

Big bath as a determinant of creative accounting in small and micro enterprises

ZEMÁNKOVÁ, L.

Original Title

Big bath as a determinant of creative accounting in small and micro enterprises

Type

journal article in Scopus

Language

English

Original Abstract

Creative accounting is a 21st century phenomenon and in the context of the economic crisis and deficit budget it has been receiving increasing attention, in particular in the area of prevention and detection of accounting manipulation. The focus of the research on small and micro-enterprises stems from little attention paid to these enterprises and the undeniable importance of small and micro-enterprises for the economy. Primary research is based on the examination of a phenomenological paradigm, i.e. it focuses on understanding human behaviour on the basis of a reference framework for research participants. The main research method used in research is a comparative case study, which is one of few methods that allow research of this sensitive topic. Research will focus on the existence of a big bath in the company’s ratio of profit and turnover as a determinant of a change in the company’s approach to creative accounting.

Keywords

creative accounting, fraudulent accounting, earnings management, bath in accounting.

Authors

ZEMÁNKOVÁ, L.

RIV year

2015

Released

29. 10. 2015

Publisher

Univerzitas Mendeliana Brunensis

Location

Brno

ISBN

1211-8516

Periodical

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

Year of study

63

Number

5

State

Czech Republic

Pages from

1779

Pages to

1785

Pages count

7

URL

https://acta.mendelu.cz/63/5/1779/

Full text in the Digital Library

http://hdl.handle.net/11012/203249

BibTex

@article{BUT118370,
  author="Lenka {Zemánková}",
  title="Big bath as a determinant of creative accounting in small and micro enterprises",
  journal="Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis",
  year="2015",
  volume="63",
  number="5",
  pages="1779--1785",
  doi="10.11118/actaun201563051779",
  issn="1211-8516",
  url="https://acta.mendelu.cz/63/5/1779/"
}