The Role Of The Bank Loan Related Information Of The Notes In Entrepreneurial Decision-Making – Evidence From Hungarian Entreprises

In order to achieve business goals, improve business performance, create value, and support effective decision-making, it is important that decision-makers and stakeholders have relevant information about the development of corporate performance so far and the factors influencing performance. Available information influences decisions; improperly selected, incomplete, distorted information might provide a misleading picture and lead to bad decisions. Businesses can obtain decision support information about their external market actors primarily through data obtained from their annual statement. Consequently, the notes to the financial statement, which are intended to ensure the sound and real financial and profitability position of the enterprise, are one of the main sources of information. The research goal was to assess the extent to which business managers and economic professionals are supported by information from the notes of their partner companies, and to what extent some additional information on bank loans is considered important for decision support in addition to mandatory content elements. The research was performed by using a questionnaire survey.