A informação contabilística nas decisões financeiras das pequenas empresas

• Autor(a) principal: Nunes, Leonor da C. Ferreira
• Data de Publicação: 2004
• Outros Autores: Serrasqueiro, Zélia Mª da Silva
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Contabilidade & Finanças (Online)
• Texto Completo: https://www.revistas.usp.br/rcf/article/view/34142
• topic: Decisões Financeiras; Informação Contabilística; Pequenas Empresas; Financial Decisions; Accounting Information; Small Firms

This paper analyzes the role of accounting information for small firms' owners and/or managers for financial (i.e. for making decisions on investment, financing and dividends) as well as operational decision making. Furthermore, this research aims to identify different groups of firms regarding the importance they give to accounting information for strategic and operational decision making, and considering the financial statements elaborated within the company or by an external accounting or consulting firm. Data were submitted to bivariate and multivariate statistical analyses. The results show that small firms' owners and/or managers confer more importance to accounting information for investment and operational decision making than for financing and dividends decision making. Moreover, the owners and/or managers give more importance to accounting information for strategic and operational decision making when the financial statements are elaborated within the company.