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The impact of errors in the area of taxable expenses and revenues on economic indicators

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dc.title The impact of errors in the area of taxable expenses and revenues on economic indicators en
dc.contributor.author Kolářová, Eva
dc.contributor.author Kolářová, Vendula
dc.contributor.author Homola, David
dc.relation.ispartof Journal of Competitiveness
dc.identifier.issn 1804-171X Scopus Sources, Sherpa/RoMEO, JCR
dc.identifier.issn 1804-1728 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2019
utb.relation.volume 11
utb.relation.issue 1
dc.citation.spage 41
dc.citation.epage 51
dc.type article
dc.language.iso en
dc.publisher Univerzita Tomáše Bati ve Zlíně (UTB), Fakulta managementu a ekonomiky
dc.identifier.doi 10.7441/joc.2019.01.03
dc.relation.uri https://www.cjournal.cz/index.php?hid=clanek&bid=archiv&cid=314&cp=
dc.relation.uri https://www.cjournal.cz/files/314.pdf
dc.subject accounting en
dc.subject inaccurate information en
dc.subject tax base en
dc.subject economic indicators en
dc.description.abstract 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. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1008600
utb.identifier.obdid 43879970
utb.identifier.scopus 2-s2.0-85104549540
utb.identifier.wok 000462524400004
utb.source j-wok
dc.date.accessioned 2019-07-08T11:59:57Z
dc.date.available 2019-07-08T11:59:57Z
dc.description.sponsorship [IGA/FaME/2018/014]
dc.rights Attribution 4.0 International
dc.rights.uri https://creativecommons.org/licenses/by-nc-nd/4.0/
dc.rights.access openAccess
utb.contributor.internalauthor Kolářová, Eva
utb.contributor.internalauthor Kolářová, Vendula
utb.contributor.internalauthor Homola, David
utb.fulltext.affiliation Mgr. Eva Kolarova, Ph.D. Tomas Bata University in Zlín Faculty of Management and Economics E-mail: ekolarova@utb.cz ORCID: 0000-0002-2067-5262 Ing. Vendula Kolarova Tomas Bata University in Zlín Faculty of Management and Economics E-mail: vkolarova@utb.cz ORCID: 0000-0003-4700-4773 Ing. David Homola Tomas Bata University in Zlín Faculty of Management and Economics E-mail: homola@utb.cz
utb.fulltext.dates Received: June, 2018 1st Revision: January, 2019 Accepted: February, 2019
utb.fulltext.sponsorship -
utb.wos.affiliation [Kolarova, Eva; Kolarova, Vendula; Homola, Darid T.] Tomas Bata Univ Zlin, Fac Management & Econ, Zlin, Czech Republic
utb.scopus.affiliation Tomas Bata University in Zlín, Faculty of Management and Economics, Czech Republic
utb.fulltext.projects -
utb.fulltext.faculty Faculty of Management and Economics
utb.fulltext.faculty Faculty of Management and Economics
utb.fulltext.faculty Faculty of Management and Economics
utb.fulltext.ou -
utb.fulltext.ou -
utb.fulltext.ou -
utb.identifier.jel M21
utb.identifier.jel M41
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Attribution 4.0 International Kromě případů, kde je uvedeno jinak, licence tohoto záznamu je Attribution 4.0 International