Mejzlik, LadislavDurianova, GabrielaVelechovska, Lenka2014-04-102014-04-102011Mejzlik 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.https://ena.lpnu.ua/handle/ntb/24276The 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.enElectronic publication of financial statementsFinancial reportingTransparency Directive 2004/109/ECDirective 2003/58/ECEvidence of accounting recordsUse of electronic form of documentsArticle