Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(5), 1779-1785 | DOI: 10.11118/actaun201563051779

Big Bath as a Determinant of Creative Accounting in Small and Micro Enterprises

Lenka Zemánková
Faculty of Business and Management, Brno University of Technology, Antonínská 548/1, 601 90 Brno, Czech Republic

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
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The paper is the output of specific-research project Research on internal and external factors affecting the value of the company of the Internal grant agency of Technical University in Brno with registration number FP-S-13-2064.

Prepublished online: October 29, 2015; Published: December 1, 2015  Show citation

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Zemánková, L. (2015). Big Bath as a Determinant of Creative Accounting in Small and Micro Enterprises. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 63(5), 1779-1785. doi: 10.11118/actaun201563051779
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