The value of the company is influenced by a large group of factors that experts should take into account, in the evaluation process, and incorporate into their calculations. The paper is based on the knowledge and experience gained from more than 15 years of forensic practice and more than 60 expert opinions related to determining the value of the company. It clearly states, in selected two representative companies, how significantly creative accounting can influence the final value of the company. Therefore, it is necessary to think about how to eliminate these possible interventions in the process of valuing the company. Background: Creative accounting is an important issue that is being addressed worldwide. It can have significant impacts in many areas, but in the article, we focus specifically on the area of determining the value of the company in the companies of the Slovak Republic. Methods: Several methods are used, such as specifically selected methods of creative accounting, methods of determining the general value of the company’s assets, specifically the property method, and the business method were applied to companies. Subsequently, selected methods of determining creative accounting were used in the work. The Beneish model and the Piotroski model were selected for the needs of the expert’s methodological procedures. Results: From all the findings in our study, it follows that interventions in accounting can have a significant impact on the resulting value of the company. It depends on what kind of intervention is applied to the accounts and whether the expert is able to detect it. Conclusions: The result of the research, which is described in the article, is a proposal for the use of selected methods of detection of creative accounting by experts in the evaluation process. The paper proposes a coefficient of creative accounting, which adjusts the resulting value of the company. It is the first design created by longer-term research. In the process of determining the value of the company in the conditions of the Slovak Republic, interventions of this kind have not yet been applied to the final value. The proposed coefficient is one of several proposals that were the result of the dissertation.

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创造性会计及其在专家评价中的检测可能性

公司的价值受众多因素的影响，专家在评估过程中应考虑这些因素，并将其纳入计算中。该论文基于从超过 15 年的法证实践中获得的知识和经验以及与确定公司价值相关的 60 多条专家意见。它清楚地表明，在选定的两家代表性公司中，创造性会计对公司最终价值的影响有多大。因此，在对公司进行估值的过程中，需要思考如何消除这些可能的干预。背景：创意会计是一个重要的问题，正在全球范围内解决。它可以在许多领域产生重大影响，但在文章中，我们特别关注在斯洛伐克共和国的公司中确定公司价值的领域。方法：采用了几种方法，如专门选择的创造性会计方法，确定公司资产一般价值的方法，特别是财产法，以及将商业法应用于公司。随后，在工作中使用了确定创造性会计的选定方法。Beneish 模型和 Piotroski 模型是根据专家方法程序的需要选择的。结果：从我们研究中的所有发现来看，会计干预会对公司的最终价值产生重大影响。这取决于对账户进行何种干预以及专家是否能够检测到它。结论：文章中描述的研究结果是专家在评估过程中使用选定的创造性会计检测方法的建议。论文提出了一个创造性会计系数，它调整了公司的结果价值。这是第一个通过长期研究创造的设计。在确定斯洛伐克共和国条件下公司价值的过程中，此类干预尚未应用于最终价值。提议的系数是作为论文结果的几个提议之一。从而调整公司的最终价值。这是第一个通过长期研究创造的设计。在确定斯洛伐克共和国条件下公司价值的过程中，此类干预尚未应用于最终价值。提议的系数是作为论文结果的几个提议之一。从而调整公司的最终价值。这是第一个通过长期研究创造的设计。在确定斯洛伐克共和国条件下公司价值的过程中，此类干预尚未应用于最终价值。提议的系数是作为论文结果的几个提议之一。