Misreporting in financial statements in a centrally planned economy : the case of Czechoslovak state-owned enterprises in late socialism
Lucie Coufalová, Štěpán Mikula, and Libor Žídek
| Year of publication: |
2023
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| Authors: | Coufalová, Lucie ; Mikula, Stepan ; Žídek, Libor |
| Published in: |
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand. - Los Angeles [u.a.] : SAGE Publ., ISSN 1749-3374, ZDB-ID 2211854-8. - Vol. 28.2023, 1, p. 170-191
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| Subject: | Benford's law | centrally planned economy | creative accounting | Czechoslovakia | financial statements | manager bonuses | principal-agent problem | Tschechoslowakei | Planwirtschaft | Planned economy | Prinzipal-Agent-Theorie | Agency theory | Öffentliches Unternehmen | Public enterprise | Jahresabschluss | Financial statement | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/10323732221109652 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014229908