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Financial Statements in Providing Financial Security of Agricultural Enterprises

Author

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  • Olha Vdovenko

    () ('Institute of Agrarian Economics' National Scientific Centre)

Abstract

In conditions of severe market competition and economic turmoil financial security of agricultural businesses largely depends on the effectiveness of management decisions, reporting being the information support to ensure such decision making. Thus, the practice of preparing accounting figures and their adjustment has a direct effect on agricultural businesses financial security. Having been generalized at the industry level, statistical and financial statements are used for the development of agrarian policy providing for financial support to agricultural business. The article studies the effect of financial statements on financial security at agricultural enterprises. The objective of this research is to reveal the role of financial statements as an important communication tool in providing financial security of agricultural enterprises and agricultural sector as a whole. The factors influencing the formation of the financial security of the agricultural enterprise have been defined. The role of financial statements in the formation of the state agrarian policy and financial security of agricultural enterprises has been highlighted.

Suggested Citation

  • Olha Vdovenko, 2014. "Financial Statements in Providing Financial Security of Agricultural Enterprises," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 78-81, March.
  • Handle: RePEc:iaf:journl:y:2014:i:1:p:78-81
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    File URL: http://www.afj.org.ua/pdf/148-finansova-zvitnist-u-zabezpechenni-finansovoi-bezpeki-agrarnih-pidpriemstv.pdf
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    File URL: http://www.afj.org.ua/en/article/148/
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    References listed on IDEAS

    as
    1. repec:bla:joares:v:29:y:1991:i:2:p:193-228 is not listed on IDEAS
    2. Skinner, Douglas J., 1993. "The investment opportunity set and accounting procedure choice : Preliminary evidence," Journal of Accounting and Economics, Elsevier, vol. 16(4), pages 407-445, October.
    3. Burgstahler, David & Dichev, Ilia, 1997. "Earnings management to avoid earnings decreases and losses," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 99-126, December.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    financial statements; financial security; agricultural industry; accounting policy;

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

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