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Haim Reisman – 1st expert on this subject based on the ideXlab platform
Accounting Data and asset valuation: TheoryReview of Quantitative Finance and Accounting, 1994Co-Authors: Kose John, Teresa A. John, Haim ReismanAbstract:
Firms and divisions which are not traded on organized exchanges are often valued without the benefit of market Data. Accounting Data is used instead. One suggested approach is to use Accounting beta as a proxy for market return beta. In the context of the Arbitrage Pricing Theory, we provide a theoretical justification for such a procedure. Our results provide a set of sufficient conditions so that return betas and Accounting betas are equal. Our results also suggest a general methodology for evaluating projects and untraded firms using Accounting Data. The method underlying the derivation here is very general and can be applied in deriving testable restrictions between fundamentals, broader in context than that of Accounting variables.
Petr Hanzal – 2nd expert on this subject based on the ideXlab platform
The examination of the validity of Bendford´s model in scope of Accounting Data of entrepreneurial units in the Czech Republic, 2020Co-Authors: Petr Hanzal, Ivana Faltová LeitmanováAbstract:
The aim of this paper is to prove the validity, alternatively to elaborate the Benford’s model, in the scope of Accounting Data, gained from the entrepreneurial units in the Czech republic, as the part of study of the external regional economic relations at the level of the entrepreneurial subjects. The result of the examination should be considered as the contribution to the information system of the tax authorities, disposable to detect of the fraud in Accounting Data and to improve the efficiency of the tax inspections.
Accounting Data of ERP Systems and Spatial Autocorrelation Analysis, 2017Co-Authors: Petr HanzalAbstract:
This paper is seen as a contribution to the field of enterprise resource planning systems (ERP) and their application in spatial autocorrelation. The main objective is to demonstrate the possibility of using Accounting Data of enterprise information systems for regional statistics, identifying spatial autocorrelation of economic activities, through a set of Accounting Data obtained from enterprises. The theoretical framework provides a theoretical basis for the definition spatial statistics evaluation and indicators of economic activity. Interpretation of statistical methods are then used in the practical part, derived from Accounting Data of enterprise resource planning systems, 30 randomly selected enterprises with nationwide coverage in CR, regardless of the branch structure.
Accounting Data of ERP Systems and Spatial Dependence of Econo-mic Activity, 2016Co-Authors: Petr HanzalAbstract:
This paper is seen as a contribution to the field of enterprise resource planning systems (ERP) and their application in spatial statistics. The main objective is to demonstrate the possibility of using Accounting Data of enterprise information systems for regional statistics, identifying spatial dependence of economic activities, through a set of Accounting Data obtained from enterprises. The theoretical framework provides a theoretical basis for the definition spatial statistics evaluation and indicators of economic activity. Interpretation of statistical methods are then used in the practical part, derived from Accounting Data of enterprise resource planning systems, 30 randomly selected enterprises with nationwide coverage in CR, regardless of the branch structure.
Miroslava Vlčková – 3rd expert on this subject based on the ideXlab platform
The Draft of Methodology for Assessment of Quality of Financial Accounting Data Using AHP Method, 2020Co-Authors: Miroslava Vlčková, Ludvík FriebelAbstract:
The article deals with the quality of Accounting Data for business management. It has been suggested 12 the most important criterions that affect the quality of financial Accounting Data. These main criterions were further subdivided into three groups according to their mutual relation. Criterions within mentioned groups were evaluated by experts in order to determine their weights. For calculating the weightings of the particular criterions was used AHP method. Subsequently was proposed a rating scale for each criterion. The result is an integrated criterion (multicriteria evaluation model) for assessment the quality of Accounting Data for financial Accounting. The evaluation was carried out on a sample of Czech firms with similar characteristics.
Evaluation of the Quality of Accounting Data in the Regions of the Czech Republic based on Audits by the Tax Offices, 2017Co-Authors: Miroslava VlčkováAbstract:
The quality Accounting Data (QAD) allows manage many processes in a business. The main goal of this paper is evaluate the quality of Accounting Data in companies and analyze if this quality has interdependence with numbers of audits by the Tax Offices. Data quality is one of the decisive factors in making the right decisions and the overall functioning of the company. It’s not the only one, but a very important factor. In practice, there is proved Data quality relationship with the successful management of the company – non quality Data costs companies around the world each year hundreds of billions dollars. The paper will confront the impact of the numbers of audits by the Tax Offices with the quality of Accounting Data. These audits are performed under on-the-spot investigations. On-the-spot investigations are conducted by experts from all units of the Tax Offices, most often by experts from tax audit units. This units provide activities such as: carry out the administration of taxes, payments and advances for these revenues, administer subsidies, conduct the offence proceedings, collect and enforce the payments, charges, settlements, considerations, fines and penalties, impose fines, decide on authenticity and amount of claims on taxes, payments and other revenues administered by them in the bankruptcy proceedings and others activities. A survey on the quality of Accounting Data was conducted on 5,489 enterprises, for each company were calculated individual indicators identified according to used model for determination the quality of Accounting Data and were calculated QAD by this model. Subsequently, values of quality of Accounting Data were compared and analyzed with information about financial audit provided by the Tax Offices. It was found that, because the used model is compiled especially for evaluating the quality of Accounting Data for management, there is no dependency between the various variables.
Crisis management and the impact of Accounting Data for management in crisis situations, 2013Co-Authors: Miroslava VlčkováAbstract:
Crisis situations are in business generally difficult to predict and may occur in the build up to several negative phenomena and usually are quick. These are unique situations with which managers have no experience and can lead to abuse situations trading partners, competitors, etc. The role of Accounting Data and general information has a significant role in these situations. Managers must have particular information timely, current, credible, complete with good explanatory power, that they significantly reduce the risk of crisis.