Znaczenie sprawozdawczości finansowej w opinii inwestorów indywidualnych
Financial reporting importance from individual investors’ perspective.

Summary/Abstract: The role of individual investors in the financial market causes that the importance of sources of information used in their decision, including financial reporting, is an important and current research problem. Therefore, the aim of this article is to analyze the use of financial reporting by individual investors in their decision. The following methods have been used: descriptive method, comparative method, reference books analysis and survey of individual investors. The selected research object determined the structure and content of this paper. The evolution and the essence of financial reporting will be presented first, next, the review of selected research and finally the analysis of selected author’s research results and some conclusions.

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