| Abstract [eng] |
The goal of the paper - to analyse the accounting policy conception, choice and disclosure in large Lithuanian companies. The aim of the research. Going to the main aim, we have to found out some objectives: v to discribe an accounting policy conception; v introduce with accounting theories, how they influence choices of accounting policies of large enterprises; v to analyze an accounting policy place in pozitive accounting theory; v to found out social approach to accounting policy; v valuat pozitive accounting theory’s hypothesis in stock companies of Lithuania; v to analyze influence of stakeholders needs to accounting policy choices of large enterprises in Lithuania; v to determine the social approach of the large enterprises ant it’s disclosure in Lithuania. Methods of the research. The general scientific methods of research: systematic analysis of scientific literature, deduction, comparison and interpratation. The theoretical enterprise’s choice and disclosure of accounting policy methods in Lithuania was based on the application of the deduction method, e.g. when from the general description going to concrete hypothesis development. We using questionnaire method for hypothesis research. The main results of the paper. The following results are going from the research: 1. the bonus plan hypothesis was proven in Lithuanian large enterprises when was tested relation between choosen accounting policy methods, which increase profit of enterprise, and foreign researchers rates; 2. the leverage hypothesis was proven in Lithuanian large enterprises too when was tested relation between choosen accounting policy methods, which increase profit of enterprise, and debt/equity ratio; 3. the size hypothesis was rejected in Lithuanian large enterprises when was tested relation between choosen accounting policy methods, which decrease profit of enterprise, and foreign researchers rates: 4. when choosing accounting policy, large enterprises do not take into consideration needs of most stakeholders, such us customers, suppliers, employees and others stakeholders. Needs of the important stakeholders (investors, stockholders and especially enterprises managers who have stocks of this enterprise) are relevant for the enterprises when choosing accounting policy. The structure and the volume of the paper. The graduation paper consist of an introduction, 3 parts, and conclusions. The main material of the paper is 72 pages, 18 tables, and 9 figures. |
