Publication
The importance to financial information in the decision-making process in company’s family structure
| dc.contributor.author | Santos, Joana Patrícia Friães | |
| dc.contributor.author | Pires, Amélia M.M. | |
| dc.contributor.author | Fernandes, Paula Odete | |
| dc.date.accessioned | 2018-09-27T11:25:46Z | |
| dc.date.available | 2018-09-27T11:25:46Z | |
| dc.date.issued | 2018 | |
| dc.description.abstract | In Portugal, most enterprises have a family pattern and an important role. Its importance is recognized and justifies the option to develop this research, which aims to determine whether these enterprises assign importance to financial information in the decision-making process. The work allowed gathering enough evidence to conclude on the importance of financial statements for the decision-making process, in particular as regards the use of the balance sheet and income statement. It was also concluded that financial information is primarily used to assess the financial impact, support the current management, investment decisions and comply with tax obligations. | pt_PT |
| dc.description.abstract | En Portugal, la mayoría de las empresas están orientadas a la familia, o que les hace tener un papel importante. La importancia de reconocerlo constituye suficiente motivación para desarrollar este trabajo, que tiene como objetivo determinar si estas empresas dan importancia a la información financiera en el proceso de toma de decisiones. El trabajo permitió recoger suficiente evidencia para concluir sobre la importancia de los estados financieros para el proceso de toma de decisiones, en particular en lo que concierne a la utilización del balance y cuenta de resultados. También se concluyó que la información financiera se usa principalmente para evaluar el impacto financiero, apoyar la gestión actual, las decisiones de inversión y cumplir con las obligaciones tributarias. | pt_PT |
| dc.description.version | info:eu-repo/semantics/publishedVersion | pt_PT |
| dc.identifier.citation | Santos, Joana Pires, Amélia M.M. Fernandes, Paula O. (2018). The importance to financial information in the decision-making process in company’s family structure. Contaduría y Administración. ISSN 0186-1042. 2:63, Especial, p. 1-23 | pt_PT |
| dc.identifier.doi | 10.22201/fca.24488410e.2018 | pt_PT |
| dc.identifier.issn | 0186-1042 | |
| dc.identifier.uri | http://hdl.handle.net/10198/17995 | |
| dc.language.iso | eng | pt_PT |
| dc.peerreviewed | yes | pt_PT |
| dc.relation.publisherversion | http://www.cya.unam.mx/index.php/cya/issue/view/98 | pt_PT |
| dc.rights.uri | http://creativecommons.org/licenses/by/4.0/ | pt_PT |
| dc.subject | Accruals | pt_PT |
| dc.subject | Family business | pt_PT |
| dc.subject | Financial reporting | pt_PT |
| dc.subject | Decision-making | pt_PT |
| dc.title | The importance to financial information in the decision-making process in company’s family structure | pt_PT |
| dc.title.alternative | La importancia de la información financiera para el proceso de toma de decisiones en empresas de estructura familiar | pt_PT |
| dc.type | journal article | |
| dspace.entity.type | Publication | |
| oaire.citation.conferencePlace | México | pt_PT |
| oaire.citation.endPage | 23 | pt_PT |
| oaire.citation.issue | 63 | pt_PT |
| oaire.citation.startPage | 1 | pt_PT |
| oaire.citation.title | Revista de Contaduría y Administración | pt_PT |
| oaire.citation.volume | 2 | pt_PT |
| person.familyName | Pires | |
| person.familyName | Fernandes | |
| person.givenName | Amélia M.M. | |
| person.givenName | Paula Odete | |
| person.identifier | N-3804-2013 | |
| person.identifier.ciencia-id | D219-7067-D5E5 | |
| person.identifier.ciencia-id | 991D-9D1E-D67D | |
| person.identifier.orcid | 0000-0003-4312-3820 | |
| person.identifier.orcid | 0000-0001-8714-4901 | |
| person.identifier.rid | A-1734-2018 | |
| person.identifier.scopus-author-id | 57194105891 | |
| person.identifier.scopus-author-id | 35200741800 | |
| rcaap.rights | openAccess | pt_PT |
| rcaap.type | article | pt_PT |
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| relation.isAuthorOfPublication.latestForDiscovery | 3b35ff83-9161-4ada-899c-8c68a22854ee |