Efectele informaţiilor financiare eronate asupra deciziilor economice luate de utilizatori
Başlık çevirisi mevcut değil.
- Tez No: 400964
- Danışmanlar: PROF. DR. ANA MORARIU
- Tez Türü: Doktora
- Konular: Ekonomi, Economics
- Anahtar Kelimeler: Financial information, errors, fraud, manipulation, decision, audit, internal control, users
- Yıl: 2013
- Dil: Romence
- Üniversite: Academia de Studii Economice din Bucureşti
- Enstitü: Yurtdışı Enstitü
- Ana Bilim Dalı: Belirtilmemiş.
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 280
Özet
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Özet (Çeviri)
The reason why I choose this topic: „THE EFFECTS OF INCORRECT FINANCIAL INFORMATION ON THE ECONOMIC DECISIONS TAKEN BY USERS“ is because this is a current topic, imperative to be taken into account, frequently encountered in the capital market and other businesses, public entities etc. It is a research and interest subject for present and future. The financial information is the cornerstone of the market economy and the thing that causes effects on users of financial statements. The financial information plays an important role in the economic decisions of users. In this paper we intend to analyze the negative effects resulting from handling the financial statements, as a result of erroneous or fraudulent records, creating fictive obligation accounts and its impact on the financial position, the performance and changes in equity. The objectives taken into account for this research are: a) Investigations concerning the way of recording the erroneous or fraudulent financial information, the causes and also a detailed survey about the negative effects on the users of financial information; b) Highlighting the techniques and procedures of distorting the financial information; c) Exemplification of the erroneous or fraudulent financial information in financial reports as well as investigations of the indicators that produce them; d) Highlighting the patrimonial items within an entity that usually have erroneous or fraudulent financial information; e) Investigating the methods used for preventing a presentation erroneous or fraudulent financial information; f) The consequences of errors and fraud met within a company where we developed a system of internal control compatible with IFRS standards. The PhD Thesis entitled: „THE EFFECTS OF INCORRECT FINANCIAL INFORMATION ON THE ECONOMIC DECISIONS TAKEN BY USERS”contains 7 chapters. 1- The financial information and its importance at national and international level 2- The impact of erroneous financial information and fighting methods 3- Objectives and techniques for handling financial information 4- Consequences of fraud on financial statements presentation 5- The financial audit - objectives and purpose 6- Case study:“Making an internal control with the purpose of detecting and correcting the errors and frauds at S.C. ABC S.A.”7- Conclusions, opinions, suggestions for future researches