Artículo

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

Facultad de Contaduría y Administración, UNAM, publicado en Contaduría y Administración, y cosechado de Revistas UNAM

Licencia de uso

Procedencia del contenido

Entidad o dependencia
Facultad de Contaduría y Administración, UNAM
Revista
Repositorio
Contacto
Revistas UNAM. Dirección General de Publicaciones y Fomento Editorial, UNAM en revistas@unam.mx

Cita

The importance to financial information in the decision-making process in company’s family structure. (2018). Contaduría y Administración; Vol. 63, Núm. 2: Especial Contabilidad. Recuperado de https://repositorio.unam.mx/contenidos/14408

Descripción del recurso

Colaborador(es)
Pires, Amélia Maria ; Fernandes, Paula Odete ; Friães Dos Santos, Joana Patrícia
Afiliación del colaborador
Polytechnic Institute of Bragança; Polytechnic Institute of Bragança; UNIAG; NECE (UBI); Polytechnic Institute of Bragança; UNIAG
Tipo
Artículo de Investigación
Área del conocimiento
Ciencias Sociales y Económicas
Título
The importance to financial information in the decision-making process in company’s family structure
Fecha
2018-04-10
Resumen
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.
Tema
Negocio familiar; Informes financieros; Toma de decisiones
Idioma
spa
ISSN
2448-8410; 0186-1042

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