摘要：The economic results of a company are an important tool for many entities, e.g., for internalentities as well as for external entities. As the economic results of a company are often the onlysource of information that informs the company’s partners about the managerial activities of theircompany, it is necessary to present these economic results using real numbers. However, companiesprefer to achieve better results by applying the principles of creative accounting, which leads toimproved economic values being shown to be achieved during an accounting period. The purposeof this article is to apply models that have been developed to detect creative accounting, whichoccurs under conditions that help enterprises to adjust their financial statements and tax bases andinvolves using creative accounting techniques to become competitive or to be able to take advantageof deductions. These models were applied to the Slovak Republic’s agriculture, forestry, and fishingsector (sector A), which is highly affected by earnings manipulation. This article provides a numericalexpression of companies, which were previously, with some probability level, involved in conductingfinancial statement manipulation. Subsequently, the results that were obtained have been displayedusing receiver operating characteristic (ROC) curves. The outputs of the analysis show that a largeproportion of the companies in this sector tend to use creative accounting, which is not only harmfulfor entrepreneurs and their business partners in sector A, but also for the Slovak Republic at large, asthe Slovak government cannot determine whether the reported accounting results reflect a company’sreal financial situation.
