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Rachunkowość a tendencyjne kreowanie obrazu działalności przedsiębiorstwa

100%
Wiatr M., Śnieżek E.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
|
2011
|
vol. 1
|
issue 1
113-124
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.
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