The investor access to the presented financial reports
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Date
2011
Journal Title
Journal ISSN
Volume Title
Publisher
Видавництво Львівської політехніки
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.
Description
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
Citation
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.