Izvorni znanstveni članak
https://doi.org/10.1515/zireb-2015-0004
Accounting Information in a Business Decision-Making Process – Evidence from Croatia
Ana Ježovita
; Faculty of Economics and Business, University of Zagreb, Zagreb, Croatia
Sažetak
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.
Ključne riječi
financial statements analysis; financial ratios; decision-making process; accounting information
Hrčak ID:
139019
URI
Datum izdavanja:
14.5.2015.
Posjeta: 2.117 *