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Title: The investor access to the presented financial reports
Authors: Mejzlik, Ladislav
Durianova, Gabriela
Velechovska, Lenka
Bibliographic description (Ukraine): 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.
Issue Date: 2011
Publisher: Видавництво Львівської політехніки
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
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.
Content type: Article
Appears in Collections:Економіка і менеджмент (EM-2011 ). – 2011 р.

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