Rachunkowość a tendencyjne kreowanie obrazu działalności przedsiębiorstwa

• Authors: Michał Wiatr , Ewa Śnieżek

Title variants

EN

ACCOUNTING AND CREATING A BIASED VIEW OF COMPANY ACTIVITIES

• Languages of publication: PL

Abstracts

EN

Creative and aggressive accounting are notions widely applied at present business nomenclature. In consequence the accounting policy is becoming more and more important element of enterprise information policy. The “feedback effect” among the enterprise and its environment called "inductance of the information" means, that financial information has the influences over potential investor (recipients) behaviors and also determines management board (sender) decisions. In this article, authors have drawn up an attention to identify creating aspects of accounting for biased view of company activities and counteract of such effects.

Keywords

EN

ACCOUNTING; COMPANY ACTIVITIES

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 1
• Pages: 113-124

Contributors

author

Michał Wiatr

• Katedra Rachunkowości, Wydział Zarządzania Uniwersytetu Łódzkiego

author

Ewa Śnieżek

• UŁ, Katedra Rachunkowości, Wydział Zarządzania Uniwersytetu Łódzkiego
• [e-mail]