The importance to financial information in the decision-making process in company’s family structure

Detalhes bibliográficos
Autor(a) principal: Santos, Joana Patrícia Friães
Data de Publicação: 2018
Outros Autores: Pires, Amélia M.M., Fernandes, Paula Odete
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10198/17995
Resumo: 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.
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spelling The importance to financial information in the decision-making process in company’s family structureLa importancia de la información financiera para el proceso de toma de decisiones en empresas de estructura familiarAccrualsFamily businessFinancial reportingDecision-makingIn 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.En Portugal, la mayoría de las empresas están orientadas a la familia, o que les hace tener un papel importante. La importancia de reconocerlo constituye suficiente motivación para desarrollar este trabajo, que tiene como objetivo determinar si estas empresas dan importancia a la información financiera en el proceso de toma de decisiones. El trabajo permitió recoger suficiente evidencia para concluir sobre la importancia de los estados financieros para el proceso de toma de decisiones, en particular en lo que concierne a la utilización del balance y cuenta de resultados. También se concluyó que la información financiera se usa principalmente para evaluar el impacto financiero, apoyar la gestión actual, las decisiones de inversión y cumplir con las obligaciones tributarias.Biblioteca Digital do IPBSantos, Joana Patrícia FriãesPires, Amélia M.M.Fernandes, Paula Odete2018-09-27T11:25:46Z20182018-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10198/17995engSantos, Joana Pires, Amélia M.M. Fernandes, Paula O. (2018). The importance to financial information in the decision-making process in company’s family structure. Contaduría y Administración. ISSN 0186-1042. 2:63, Especial, p. 1-230186-104210.22201/fca.24488410e.2018info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-21T10:40:56Zoai:bibliotecadigital.ipb.pt:10198/17995Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T23:07:46.386151Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv The importance to financial information in the decision-making process in company’s family structure
La importancia de la información financiera para el proceso de toma de decisiones en empresas de estructura familiar
title The importance to financial information in the decision-making process in company’s family structure
spellingShingle The importance to financial information in the decision-making process in company’s family structure
Santos, Joana Patrícia Friães
Accruals
Family business
Financial reporting
Decision-making
title_short The importance to financial information in the decision-making process in company’s family structure
title_full The importance to financial information in the decision-making process in company’s family structure
title_fullStr The importance to financial information in the decision-making process in company’s family structure
title_full_unstemmed The importance to financial information in the decision-making process in company’s family structure
title_sort The importance to financial information in the decision-making process in company’s family structure
author Santos, Joana Patrícia Friães
author_facet Santos, Joana Patrícia Friães
Pires, Amélia M.M.
Fernandes, Paula Odete
author_role author
author2 Pires, Amélia M.M.
Fernandes, Paula Odete
author2_role author
author
dc.contributor.none.fl_str_mv Biblioteca Digital do IPB
dc.contributor.author.fl_str_mv Santos, Joana Patrícia Friães
Pires, Amélia M.M.
Fernandes, Paula Odete
dc.subject.por.fl_str_mv Accruals
Family business
Financial reporting
Decision-making
topic Accruals
Family business
Financial reporting
Decision-making
description 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.
publishDate 2018
dc.date.none.fl_str_mv 2018-09-27T11:25:46Z
2018
2018-01-01T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10198/17995
url http://hdl.handle.net/10198/17995
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Santos, Joana Pires, Amélia M.M. Fernandes, Paula O. (2018). The importance to financial information in the decision-making process in company’s family structure. Contaduría y Administración. ISSN 0186-1042. 2:63, Especial, p. 1-23
0186-1042
10.22201/fca.24488410e.2018
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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