 Importance of Non-Financial Data for Users of Financial Statements (Znaczenie danych niefinansowych dla odbiorcow sprawozdania finansowego)Izabela Emerling ()
Research Reports, 2018, vol. 1, issue 27, 136-142 Abstract: In recent years, the role of information in accounting has been growing. The current trend of accounting shows many new assumptions that have been made with a view to providing precise information for financial markets. Presented information, both financial and nonfinancial, is very important to a wide range of users of financial statements. It also has a big impact on their decisions. The purpose of the article is to reveal the benefits of disclosing non-financial information contained in financial statements for entities that present such information and to show the importance of non-financial information for decisions made by managers, investors and other stakeholders. The research methods adopted in the article are based on literature studies, a review of legal acts, the application of the method of comparison and inference. Keywords: information; financial statement; non-financial data; globalization; CSR. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:sgm:resrep:v:1:i:27:y:2018:p:136-142 Access Statistics for this article More articles in Research Reports from University of Warsaw, Faculty of Management Contact information at EDIRC. |
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