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| Author: | Argilés, J.M. Slof, E.J. |
| Title: | The use of financial accounting information and firm performance: an empirical quantification for farms |
| Journal: | Accounting and Business Research
2003 : VOL. 33:4, p. 251-273 |
| Index terms: | Company performance Farms Financial accounting Spain |
| Freeterms: | Accounting information |
| Language: | eng |
| Abstract: | It is unclear why many companies that have no formal obligation to prepare financial statements do not produce them voluntarily, since accouting information generally is believed to be useful for decision making. This article explores the subject and provides empirical evidence on the relationship between the use of financial reports and financial performance. Particularly, data was collected on the use of sample of Catalan farmers made of the financial reports that were provided to them free by the European Farm Accountancy Data Networks. |
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