Vol. 11 No. 3-4 (2020):
Articles

DOES THE NOTES TO THE FINANCIAL STATEMENT HELP IN MAKING DECISIONS?

Published December 31, 2020
pdf (Magyar)

APA

Kerezsi, D. (2020). DOES THE NOTES TO THE FINANCIAL STATEMENT HELP IN MAKING DECISIONS?. Economica, 11(3-4). https://doi.org/10.47282/economica/2020/11/3-4/9048

Available information influences decisions; improperly selected, incomplete, distorted information might provide a misleading picture and lead to bad decisions. Businesses can obtain decision support information about their external market actors primarily through data obtained from their annual statement. Consequently, the notes to the financial statement, which is intended to ensure the sound and real financial and profitability position of the enterprise, is one of the main sources of information. The research goal was to assess the extent to which business managers and economic professionals are supported by information from the notes of their partner companies.