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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 10, Number 1, Year 2022| STAKEHOLDERS THEORY VERSUS AGENCY THEORY | 
Download | | Author(s): Ana - Maria Bores | | DOI: 10.4316/EJAFB.2022.10120 | | Abstract: The objective of this work is to highlight the main aspects of the users of financial and accounting information, as well as their importance in making decisions in the entity. In this sense, a thorough analysis of each user and the interests they hold will be carried out. Thus, qualitative financial reporting has a favorable impact on entities and helps users to adopt correct decisions. | | Keywords: Stakeholders Theory; Interests; Informational Quality; Economic Entity; Decisions | References:
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