PREFERENCE QUALITY OF ACCOUNTING INFORMATION FOUND ON THE SAATY'S METHOD

被引:0
|
作者
Vlckova, Miroslava [1 ]
机构
[1] Jihoceska Univ, Ceskych Budejovicich, Czech Republic
关键词
quality of accounting information; accounting information quality criteria; Saaty's method;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
Fundamental importance in evaluating the quality of accounting data, is the issue of the real image of the company. Explanatory power of accounting data is often inadequate because of the possibility of influencing the data. The paper set out nine the most important criteria influencing the quality and presentation of the financial information, which are subsequently processed on the bases on Saaty's method for a category of accounting experts and a category of managers. The result is determination of the preference weights for each criteria and evaluation approach for each category.
引用
收藏
页码:329 / 335
页数:7
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