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The effect of the changes in accounting estimates of the discount rate to the costs on account of creating provisions

100%
Staszel A., Hołda A.
Nauki o Finansach
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2019
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issue vol. 24 no. 1
94-114
EN
The aim of the study is to answer the question of how a slight change in the actuarial assumptions (regarding the discount rate used) can affect the amount of the provisions, and consequently create the level of costs in the entity. In order to find the answer the financial statements of 148 stockexchange- quoted companies from 2007 to 2014 (1184 financial statements in total) were analysed, determining whether the changes in long-term provisions for retirement benefits provisions (due to the use of a different discount) have a significant impact on the financial statements of these companies. The research involved the use of deductive-inductive research methods in the form of literature review and analysis of the content of financial statements. The obtained results indicate that the estimation of the discount rate significantly affects the levels of costs related to creating provisions, which may be an effective tool for manipulating the financial result.
2
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Factors influencing true and fair view when preparing financial statements under IFRS: evidence from the Czech Republic

100%
Homola D., Paseková M.
Equilibrium. Quarterly Journal of Economics and Economic Policy
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2020
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vol. 15
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issue 3
595-611
EN
Research background: Accounting records provide a wide range of data necessary for decisions of the management as well as for users of a company?s financial statements. IFRS represents one of the widely accepted accounting principles, often mentioned in relation to the preparation of high-quality financial statements. Purpose of the article: The aim of this paper is to identify the factors contributing to the occurrence of misstatements when preparing financial statements under IFRS. The subsequent goal is to identify the possible influences of such misstatements on the users of the financial statements. Methods: The research itself focuses on perceived problems in IFRS application in the Czech Republic. The total tested population is 193 Czech companies preparing their financial statements under IFRS. Descriptive statistics, the chi-square test of independence along with proportional tests, are used for the statistical data analysis. Findings & Value added: The results indicate that, while misstatements in accounting do not occur regularly, a statistical dependence can be shown be-tween the frequency of misstatements occurrence and the average size of mis-statements. The frequency of the subsequently identified misstatements is also proven to be statistically dependent on the average size of misstatements. The IFRS themselves are not proven to influence misstatement occurrences in financial statements, which is in contrast with previous studies. Managerial pressures, similarly to other studies, are proven by the research to be affecting the quality of accounting information. This paper broadens the literature on the factors influencing the quality of financial statements prepared under IFRS and simultaneously reaches conclusions disproving the frequently noted bene-fits of IFRS implementation.
3
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Towards truer and fairer. The judgment and decision-making research journey through accounting paradigms

72%
Artienwicz N.
Zeszyty Teoretyczne Rachunkowości
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2023
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issue 47(4)
17-32
EN
The aim: The aim of this paper is to integrate different perspectives regarding the true and fair view (TFV) using the accounting paradigms proposed by Chua (1986). It also ex-plores the research possibilities associated with the concept of TFV under these three research paradigms in the judgment and decision-making context. Methodology/approach: This paper is conceptual, building upon Chua’s (1986) framework. It integrates and advances the existing theoretical comprehension of TFV, also unraveling the components of the concept. Findings: This paper shows that there are layers of meaning involved in the TFV concept, encompassing various context-dependent and perspective-driven aspects. No single accounting paradigm is able to show the complexity of TFV, all the more so its role in judgment and decision-making (JDM) in accounting. Originality/value: Incorporating multiple perspectives aims to offer a more holistic and nuanced understanding of the concept, moving beyond traditionally separated or contrary, unconsciously intermingled approaches. This study bridges research traditions on TFV and also theoretically enriches behavioral accounting via the JDM perspective of TFV.
PL
Cel: Celem niniejszego artykułu jest zintegrowanie różnych podejść do koncepcji true and fair view (TFV) z wykorzystaniem paradygmatów rachunkowości zaproponowanych przez W.F. Chua (1986) oraz analiza możliwości badawczych związanych z koncepcją TFV w ramach tych trzech paradygmatów w kontekście podejmowania decyzji i osądu. Metodologia/podejście badawcze: Artykuł ma charakter koncepcyjny i jest oparty na ra-mach zaproponowanych przez Chua (1986). Przedstawiono w nim oraz rozwinięto i zinte-growano istniejące teoretyczne zrozumienie TFV, odkrywając jednocześnie składowe tej koncepcji. Wyniki: Niniejszy artykuł ukazuje, że koncepcja TFV zawiera różnorodne warstwy zna-czeń, obejmujące różne konteksty i perspektywy zależne od sytuacji. Żaden pojedynczy paradygmat rachunkowości nie jest w stanie oddać złożoności koncepcji TFV, a tym bar-dziej jej roli przy podejmowaniu decyzji i profesjonalnym osądzie. Oryginalność/wartość: Włączenie wielu perspektyw ma na celu zapewnienie bardziej wszechstronnego i zniuansowanego zrozumienia koncepcji TFV, wykraczając poza trady-cyjnie oddzielone lub nieświadomie przemieszane podejścia. Artykuł łączy tradycje badaw-cze dotyczące TFV oraz wzbogaca teoretycznie rachunkowość behawioralną przez spojrzenie na TFV poprzez perspektywę podejmowania decyzji i osądu.
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