IDEAS home Printed from https://ideas.repec.org/a/vrs/foeste/v19y2019i2p176-187n12.html
   My bibliography  Save this article

Information and Strategic Aspects of Financial Statements in the Assessment of their Users

Author

Listed:
  • Voss Grażyna

    (Faculty of Management, Department of Organization and Management, University of Science and Technology in Bydgoszcz, Fordońska 430, Bydgoszcz, Poland)

Abstract

Research background: General purpose financial statements constitute a source of financial information used by different groups of stakeholders. However, the frequency of changes concerning the form and content of reports insinuates uncertainty in relation to the credibility and thorough understanding of included information.

Suggested Citation

  • Voss Grażyna, 2019. "Information and Strategic Aspects of Financial Statements in the Assessment of their Users," Folia Oeconomica Stetinensia, Sciendo, vol. 19(2), pages 176-187, December.
    • Handle: RePEc:vrs:foeste:v:19:y:2019:i:2:p:176-187:n:12
    DOI: 10.2478/foli-2019-0021
    as

    Download full text from publisher

    File URL: https://doi.org/10.2478/foli-2019-0021
    Download Restriction: no
    File URL: https://libkey.io/10.2478/foli-2019-0021?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    financial statements; financial and non-financial information; ethics in accounting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:foeste:v:19:y:2019:i:2:p:176-187:n:12. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.