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Název: | The impact of errors in the area of taxable expenses and revenues on economic indicators |
Autor: | Kolářová, Eva; Kolářová, Vendula; Homola, David |
Typ dokumentu: | Recenzovaný odborný článek (English) |
Zdrojový dok.: | Journal of Competitiveness. 2019, vol. 11, issue 1, p. 41-51 |
ISSN: | 1804-171X (Sherpa/RoMEO, JCR) |
DOI: | https://doi.org/10.7441/joc.2019.01.03 |
Abstrakt: | Basic financial indicators are based on accounting information. These indicators help to manage and plan every business and are quite important in the performance assessment of accounting units. The road to success for every business is to increase its competitiveness, which is not possible without access to the proper information. This article briefly describes the effect of accounting errors, mainly in the area of taxable expenses and revenues, on economic indicators. The aim of the article is to present research results focused on reasons for the occurrence of inaccurate accounting information and its impact on economic indicators. The first part of the paper analyses the error rate in individual areas of accounting. The difficulty of valuation, adjustments, depreciation, tax impacts and the accruals were proven to be the riskiest areas and the subsequent research focused on them. The second part of the research focused on the use of economic indicators in companies and the influence of errors on firms' ability to provide information. The data were processed using descriptive statistics and statistical analysis methods. In the following discussion, special attention was devoted to the distortion of economic indicators due to bad accounting information, the occurrence of which was statistically confirmed. |
Plný text: | https://www.cjournal.cz/index.php?hid=clanek&bid=archiv&cid=314&cp= |
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