Język Polski
English
Published
:
2010-08-30
The Identification of the Risk in Financial Reports in the Context of the Generated Information Credibility
Hanna Czaja-Cieszyńska
Abstract
The objective of financial statements is to provide information about the financial position, performance and cash flows of the entity that is useful for economic decision-making by a broad range of users who are not in a position to demand reports tailored to meet their particular information needs. To be a source of reliable information in a period of crisis, financial statements have to take into consideration the category of risk. This article shows financial reports as a relevant step in the identification risk process both for managers and external users. Only multifaceted risk analysis allows to avoid decision mistakes on all levels of the management.(original abstract)Keywords:
Financial statements, Financial reporting, Financial riskMost read articles by the same author(s)
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Czaja-Cieszyńska, H. (2010). The Identification of the Risk in Financial Reports in the Context of the Generated Information Credibility. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 29(29). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1569