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

• Authors: Ana Ježovita
• Languages of publication: EN

Abstracts

EN

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.

Keywords

EN

financial statements analysis; financial ratios; decision-making process; accounting information

• Publisher: Sciendo
• Journal: Zagreb International Review of Economics and Business
• Year: 2015
• Volume: 18
• Issue: 1
• Pages: 61-79

Dates

published

2015-05-01

online

2015-05-22

Contributors

author

Ana Ježovita

• Faculty of Economics and Business, University of Zagreb, Zagreb, Croatia

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Identifiers

DOI

10.1515/zireb-2015-0004