APPLICATION OF THE APPARATUS OF CREATIVE ACCOUNTING IN THE CONSTRUCTION INDUSTRY IN THE CONDITIONS OF THE SLOVAK REPUBLIC

R. Blazek, Jakub Michulek
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Abstract

The aim of the paper is to clarify the use of the Beneish model to reveal creative accounting in companies. To bring its use closer to the general public and also to provide disinterested scientists with results and evaluations that are informative both for the scientific community and for people who are just beginning to take an interest in the topic. The aim of the research is to reveal the use of creative accounting, using apparatus for its detection, in the construction industry. A healthy business environment is very important for the state, as potential investors make decisions according to different rules, and it is only one of them that is ranked high in the evaluation of the state and its. Negative assumptions or hidden facts that may later become real shed a negative light on the landscape. We anticipate that the growing deterioration in economic stability will also affect the use of creative accounting in companies that, in an effort to maintain their economic position, also resort to instruments that violate the Accounting Code. The overall study was conducted on 117 companies, which were selected on the basis of various criteria. Based on the application of a tool for detecting creative accounting, specifically the Beneish model, we found that more than half of the companies surveyed decided to apply creative accounting in their accounting, which led e.g. to tax optimization.
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在斯洛伐克共和国条件下,创造性会计在建筑业中的应用
本文的目的是澄清贝尼什模型的使用,以揭示创造性的会计在公司。使其更接近公众的使用,并为不感兴趣的科学家提供结果和评估,这些结果和评估既可以为科学界提供信息,也可以为刚刚开始对该主题感兴趣的人提供信息。该研究的目的是揭示创造性会计的使用,使用仪器的检测,在建筑行业。健康的商业环境对国家来说非常重要,因为潜在的投资者根据不同的规则做出决定,而这只是其中之一,在国家和它的评价中排名很高。消极的假设或隐藏的事实可能会在以后成为现实,从而对景观产生消极的影响。我们预计,经济稳定性的日益恶化也将影响到公司对创造性会计的使用,这些公司为了维持其经济地位,也诉诸违反《会计法》的手段。整个研究是在117家公司中进行的,这些公司是根据各种标准选出的。基于一种检测创造性会计的工具的应用,特别是贝尼什模型,我们发现超过一半的受访公司决定在会计中应用创造性会计,这导致了税收优化。
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