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Importance of Non-Financial Data for Users of Financial Statements (Znaczenie danych niefinansowych dla odbiorcow sprawozdania finansowego)

Author

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  • Izabela Emerling

    (Uniwersytet Ekonomiczny w Katowicach, Wydzial Finansow i Ubezpieczen, Katedra Informatyki i Rachunkowosci Miedzynarodowej)

Abstract

In recent years, the role of information in accounting has been growing. The current trend of accounting shows many new assumptions that have been made with a view to providing precise information for financial markets. Presented information, both financial and nonfinancial, is very important to a wide range of users of financial statements. It also has a big impact on their decisions. The purpose of the article is to reveal the benefits of disclosing non-financial information contained in financial statements for entities that present such information and to show the importance of non-financial information for decisions made by managers, investors and other stakeholders. The research methods adopted in the article are based on literature studies, a review of legal acts, the application of the method of comparison and inference.

Suggested Citation

  • Izabela Emerling, 2018. "Importance of Non-Financial Data for Users of Financial Statements (Znaczenie danych niefinansowych dla odbiorcow sprawozdania finansowego)," Research Reports, University of Warsaw, Faculty of Management, vol. 1(27), pages 136-142.
    • Handle: RePEc:sgm:resrep:v:1:i:27:y:2018:p:136-142
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    More about this item

    Keywords

    information; financial statement; non-financial data; globalization; CSR.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • F60 - International Economics - - Economic Impacts of Globalization - - - General

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