https://oldena.lpnu.ua/handle/ntb/24276| Title: | The investor access to the presented financial reports |
| Authors: | Mejzlik, Ladislav Durianova, Gabriela Velechovska, Lenka |
| Bibliographic description (Ukraine): | Mejzlik L. The investor access to the presented financial reports / Ladislav Mejzlik1, Lenka Velechovska, Gabriela Durianova // Економіка і менеджмент : матеріали ІI Міжнародної конференції молодих вчених ЕМ-2011, 24–26 листопада 2011 р., Львів, Україна / Національний університет "Львівська політехніка". – Львів : Видавництво Львівської політехніки, 2011. – C. 176–177. – (3-й Міжнародний молодіжний фестиваль науки). – Bibliography: 6 titles. |
| Issue Date: | 2011 |
| Publisher: | Видавництво Львівської політехніки |
| Keywords: | Electronic publication of financial statements Financial reporting Transparency Directive 2004/109/EC Directive 2003/58/EC Evidence of accounting records Use of electronic form of documents |
| Abstract: | The paper deals with the investor and potential investor access to the presented financial information of the companies. The accesibility and reliatbility of the financial information is one of the essential aspects of investor decision making. The text treats with the possibilities of presenting financial statements with focus on the internet as suitable place which is used very often nowadays. Timeliness and the form of the financial report submitting is harmonized in the member states of the European Union by the Directives of the European Parliament and Council 2004/109/EC and 2003/58/EC. |
| URI: | https://ena.lpnu.ua/handle/ntb/24276 |
| Content type: | Article |
| Appears in Collections: | Економіка і менеджмент (EM-2011 ). – 2011 р. |
| File | Description | Size | Format | |
|---|---|---|---|---|
| 59-Mejzlik-176-177.pdf | 176.82 kB | Adobe PDF | View/Open |
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