论文怎么写:不道德的会计行为对投资决策的影响 

论文怎么写:不道德的会计行为对投资决策的影响

一个组织的财务报表显示了该公司的业绩。ABC Learning的财务报表已经显示公司处于困境。然而,投资者决定和分析公司的现状,他们不预测公司的未来价值。公司进行了不道德的会计行为,影响了投资者的投资决策。投资者认为,该公司呈现的是所有会计项目的公允价值。公司的会计人员准备了一份不公平的财务报表,呈递给股东。许多投资者失去了他们投资的高回报范围的钱。公司没有遵循道德准则,影响了股东的决定。这家公司的管理层对提交不公平的财务报表负有责任。公司的会计人员没有采用资产评估方法等会计措施。

论文怎么写:不道德的会计行为对投资决策的影响

业务组织应该根据其实际价值表示整个财务元素,因为它向特定组织的财务报表的用户提供了实际的图像。在这方面,一个组织的财务报表的真实和公平的代表性是最重要的。这背后的原因是,投资者和股东过去常常通过审查组织的财务报表来做出重要的投资决策,一旦出现错误解读,投资者就会误入歧途,做出错误的投资决策。

论文怎么写:不道德的会计行为对投资决策的影响

The financial statements of an organization show the performance of the company. The financial statement of the ABC Learning already showed that the company is in trouble. However, the investors determine and analyse the current situation of the company and they do not predict the future value of the company. The company was conducted an unethical accounting practices which influenced the investor’s investment decisions. The investors believed that the company is presenting the fair value of all the accounting items . The accountants of the company were prepared an unfair financial statements that were presented in front of the shareholders. Many investors lost their money that had invested with the scope of high returns. The company did not follow ethical guidelines and influenced the decisions of the shareholders. The management of the company was responsible for presenting unfair financial statements. The accounting measures were not followed by the accountants of the company such as the use of asset valuation methods.

论文怎么写:不道德的会计行为对投资决策的影响

The business organization should represent the entire financial elements as per their actual values as it provides the actual picture to the users of the financial statements of the particular organization. In this context, the true and fair representation of the financial statements of an organization is most important. The reason behind this is that the investors and shareholders used to take any important investment decision by examining the financial statements of the organization and in the case of any misinterpretation the investors are misguided and take wrong investment decisions .

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