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

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

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 understandi...

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Bibliographic Details
Main Author: Voss Grażyna
Format: Article
Language:English
Published: Sciendo 2019-12-01
Series:Folia Oeconomica Stetinensia
Subjects:
financial statements
financial and non-financial information
ethics in accounting
m41
Online Access:https://doi.org/10.2478/foli-2019-0021
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spelling doaj-4533af5e999e44648fd838812dce2eb62021-09-05T21:01:00ZengSciendoFolia Oeconomica Stetinensia1898-01982019-12-0119217618710.2478/foli-2019-0021foli-2019-0021Information and Strategic Aspects of Financial Statements in the Assessment of their UsersVoss Grażyna0Faculty of Management, Department of Organization and Management, University of Science and Technology in Bydgoszcz, Fordońska 430, Bydgoszcz, PolandResearch 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.https://doi.org/10.2478/foli-2019-0021financial statementsfinancial and non-financial informationethics in accountingm41
collection DOAJ
language English
format Article
sources DOAJ
author Voss Grażyna
spellingShingle Voss Grażyna
Information and Strategic Aspects of Financial Statements in the Assessment of their Users
Folia Oeconomica Stetinensia
financial statements
financial and non-financial information
ethics in accounting
m41
author_facet Voss Grażyna
author_sort Voss Grażyna
title Information and Strategic Aspects of Financial Statements in the Assessment of their Users
title_short Information and Strategic Aspects of Financial Statements in the Assessment of their Users
title_full Information and Strategic Aspects of Financial Statements in the Assessment of their Users
title_fullStr Information and Strategic Aspects of Financial Statements in the Assessment of their Users
title_full_unstemmed Information and Strategic Aspects of Financial Statements in the Assessment of their Users
title_sort information and strategic aspects of financial statements in the assessment of their users
publisher Sciendo
series Folia Oeconomica Stetinensia
issn 1898-0198
publishDate 2019-12-01
description 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.
topic financial statements
financial and non-financial information
ethics in accounting
m41
url https://doi.org/10.2478/foli-2019-0021
work_keys_str_mv AT vossgrazyna informationandstrategicaspectsoffinancialstatementsintheassessmentoftheirusers
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