Misreporting in financial statements in a centrally planned economy: The case of Czechoslovak state-owned enterprises in late socialism

Authors

COUFALOVÁ Lucie MIKULA Štěpán ŽÍDEK Libor

Year of publication 2022
Type Article in Periodical
Magazine / Source Accounting History
MU Faculty or unit

Faculty of Economics and Administration

Citation
Web https://journals.sagepub.com/doi/pdf/10.1177/10323732221109652
Doi http://dx.doi.org/10.1177/10323732221109652
Keywords centrally planned economy;Czechoslovakia;principal-agent problem;financial statements;creative accounting;manager bonuses;Benford’s law
Attached files

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