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| Format: | Artículo científico |
| Langue: | en |
| Publié: |
Universidad Nacional Autónoma de México
2018
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| Accès en ligne: | https://www.redalyc.org/articulo.oa?id=39572280013 https://www.redalyc.org/journal/395/39572280013/ https://www.redalyc.org/journal/395/39572280013/html/ https://www.redalyc.org/journal/395/39572280013/39572280013.epub https://www.redalyc.org/journal/395/39572280013/movil |
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| _version_ | 1866584689146331136 |
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| author | Joana Patrícia Friães dos Santos |
| author_facet | Joana Patrícia Friães dos Santos |
| contents | The importance to financial information in the decision-making process in company's family structure Joana Patrícia Friães dos Santos Amélia Maria Martins Pires Paula Odete Fernandes Administración y Contabilidad M14 M19 M41 making Accruals In Portugal most enterprises have a family pattern and an important role. Its importance is recognized and justifies the option to develop this research, which aims to determine whether these enterprises assign importance to financial information in the decision-making process. The work allowed gathering enough evidence to conclude on the importance of financial statements for the decision-making process, in particular as regards the use of the balance sheet and income statement. It was also concluded that financial information is primarily used to assess the financial impact, support the current management, investment decisions and comply with tax obligations. 2018 artículo científico 0186-1042 https://www.redalyc.org/articulo.oa?id=39572280013 https://www.redalyc.org/journal/395/39572280013/ https://www.redalyc.org/journal/395/39572280013/html/ https://www.redalyc.org/journal/395/39572280013/39572280013.epub https://www.redalyc.org/journal/395/39572280013/movil 10.22201/fca.24488410e.2018.1727 en http://www.redalyc.org/revista.oa?id=395 Contaduría y Administración application/pdf Universidad Nacional Autónoma de México Contaduría y Administración (México) Num.2 Vol.63 |
| format | Artículo científico |
| id | redalyc_39572280013 |
| language | en |
| publishDate | 2018 |
| publisher | Universidad Nacional Autónoma de México |
| spellingShingle | The importance to financial information in the decision-making process in company's family structure Joana Patrícia Friães dos Santos Administración y Contabilidad M14 M19 M41 making Accruals The importance to financial information in the decision-making process in company's family structure Joana Patrícia Friães dos Santos Amélia Maria Martins Pires Paula Odete Fernandes Administración y Contabilidad M14 M19 M41 making Accruals In Portugal most enterprises have a family pattern and an important role. Its importance is recognized and justifies the option to develop this research, which aims to determine whether these enterprises assign importance to financial information in the decision-making process. The work allowed gathering enough evidence to conclude on the importance of financial statements for the decision-making process, in particular as regards the use of the balance sheet and income statement. It was also concluded that financial information is primarily used to assess the financial impact, support the current management, investment decisions and comply with tax obligations. 2018 artículo científico 0186-1042 https://www.redalyc.org/articulo.oa?id=39572280013 https://www.redalyc.org/journal/395/39572280013/ https://www.redalyc.org/journal/395/39572280013/html/ https://www.redalyc.org/journal/395/39572280013/39572280013.epub https://www.redalyc.org/journal/395/39572280013/movil 10.22201/fca.24488410e.2018.1727 en http://www.redalyc.org/revista.oa?id=395 Contaduría y Administración application/pdf Universidad Nacional Autónoma de México Contaduría y Administración (México) Num.2 Vol.63 |
| title | The importance to financial information in the decision-making process in company's family structure |
| topic | Administración y Contabilidad M14 M19 M41 making Accruals |
| url | https://www.redalyc.org/articulo.oa?id=39572280013 https://www.redalyc.org/journal/395/39572280013/ https://www.redalyc.org/journal/395/39572280013/html/ https://www.redalyc.org/journal/395/39572280013/39572280013.epub https://www.redalyc.org/journal/395/39572280013/movil |