Wpływ przyjętej polityki rachunkowości na wyniki analizy finansowej – decyzje jednostek w warunkach niepewności
The impact of the adopted accounting policy on the results of the financial analysis—decisions of individuals under conditions of uncertainty

Author(s): Zofia Wierzbińska, Marek Wierzbiński
Subject(s): Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration, Marketing / Advertising, Business Ethics
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: polityka rachunkowości;analiza finansowa;raportowanie finansowe;
Summary/Abstract: The purpose of this paper is to present the impact of the adopted accounting policy and its impact through the financial statements on the results of the financial analysis—by influencing the base data used in this analysis. The issues presented in the paper are issues in the area of individuals’ decision-making allowed by law—and they still provide the entity with tools to improve its “financial image”. Deliberate, aggressive data distortions would have a far-reaching impact.

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