Accounting Information in a Business Decision-Making Process – Evidence from Croatia

Ana Jezovita

Zagreb International Review of Economics and Business, 2015, vol. 18, issue 1, 61-79

Abstract: The objective of the conducted research includes examining importance of financial statements and financial statements analysis in business decision-making process. Conducted empirical research is focused on analysis of determining and evaluating the frequency of using accounting data and annual financial statements within the business decision-making process. According to obtained results, it can be concluded that more than 60% of examines frequently use accounting information and information available from annual financial statements within business decision-making process, and that they are familiar with methods of using technics of financial statements analysis for purposes of evaluating financial position and business efficiency. JEL Classification: M41

Keywords: financial statements analysis; financial ratios; decision-making process; accounting information (search for similar items in EconPapers)
Date: 2015
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