Influence of Creative Accounting on the Amount of Provable Loss in Public Transport
Martin Telecký

Language: en
Last modified: 2017-03-13


The provable loss is an integral part of living of the transportation company in charge of the public transportation under the contract on the traffic services in the real conditions of the Czech Republic. Without the subsidy policies the transportation company would not be able to continue to provide the traffic services within its business. The reason is the annual losses in providing the traffic services. It means that the revenues fail to fully cover the total costs occurring as a result of the public service contract in the public line transport and the passenger track-based transport. The paper points out to the provable loss and to affecting of its amount by creative accounting. The goal is to use the general linear model to ascertain which (transport or accounting) items have an influence on determining the amount of the provable loss and to show the affected areas which are most often manipulated.


Public line transport; Public track-based transport; Provable Loss; Creative Accounting

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