| Title |
Informacijos vartotojų poreikių poveikis pasirinkti įmonės finansinės apskaitos politiką / |
| Authors |
Rudžionienė, Kristina |
| DOI |
10.15388/Ekon.2004.17383 |
| Full Text |
|
| Is Part of |
Ekonomika. 2004, t. 67, Nr. 2, p. 73-84.. ISSN 1392-1258 |
| Abstract [eng] |
A company is a part of a wider social system: the entity is assumed to be influenced by, and in its turn to have influence upon, the society in which it operates. Thus, a company should attend to the expacations of particular users of accounting information in order to satisfy all or only main users' interest to get information for their decision-making. The choise of the company's financial accounting policy is a way to manipulate the users' decision making. It is empirically tested that interest of accounting information users motivate to choose income increasing financial accounting policy... |
| Type |
Journal article |
| Language |
English |
| Publication date |
2004 |
| CC license |
|
