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- W2560704323 abstract "This desk top study reviewed relevant literature in order to determine the extent to which Financial Statements disclose true business performance to stakeholders. Literature reviewed established that management fraudulent reporting, relevance of reports and reliability of information are to be taken into account when assessing level of reliance that can be placed on financial statements on disclosing business performance. It also emerged that cost and benefits of disclosing financial information, relevance of financial statements and significance of stakeholder groups are some of the factors to be considered when carrying out a cost benefit analysis on the importance of financial statements. The study concludes that management fraudulent reporting, relevance of reports, reliability of information and source of information are to be taken into account when assessing level of reliance that can be placed on financial statements to determine their ability to disclose business performance." @default.
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- W2560704323 date "2016-01-01" @default.
- W2560704323 modified "2023-09-25" @default.
- W2560704323 title "The need for financial statements to disclose true business performance to stakeholders" @default.
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- W2560704323 doi "https://doi.org/10.22495/cbv12i2c1art2" @default.
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