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DRABKOVA ZITA: The potential to reduce the risk of manipulation of fi nancial statements using the identifi cation models of creative accounting. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013, LXI, No. 7, pp. 2055–2063 Explanatory power of accounting information is the key question for deciding of users of fi nancial statements. A whole range of economic indicators is available to the users of fi nancial statements to measure the fi rm productivity. When the accounting statements (and applied methods) are manipulated, the economic indicators may reveal clearly diff erent results. The users of fi nancial statements should have the possibility to assess the risk of manipulation of accounting statements in time considering potential risk of accounting fraud. The aim of this paper was based on the synthesis of knowledge from the review of literature, the CFEBT model analysis and Beneish Model proposing a convenient model for identifying risks of manipulation of fi nancial statements. The paper summarizes the outcomes of possibilities and limits of manipulated fi nancial statements and their identifi cation. The testing hypothesis is assessing whether there is a close relation of a loss and an increase in the cash fl ow in 3–5 years time; whether the sum of the amounts for 3–5 year’s time would reveal the same results respectively. The hypothesis was verifi ed on the accounting statements of the accounting entities of prepared case studies respecting the true and fair view of accounting based on Czech accounting standards. creative accounting, fair and true view, detection of fi nancial statements manipulation, Czech accounting standards

The potential to reduce the risk of manipulation of financial statements using the identification models of creative accounting