Information and Strategic Aspects of Financial Statements in the Assessment of their Users. Voss, G. (2019). Information and strategic aspects of financial statements in the assessment of their users. Folia Oeconomica Stetinensia, 19(2), 176–187. https://doi-org.proxy1.ncu.edu/10.2478/foli-2019-0021
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Students should read "Information and strategic aspects of financial statements in the assessment of their users" by G. Voss because it provides valuable insights into the role of financial statements in strategic decision-making. The article examines how users utilize financial statements to assess various aspects of a company's performance and strategic direction. Understanding the information contained in financial statements is crucial for stakeholders such as investors, creditors, and managers, as it helps them evaluate the financial health, profitability, and sustainability of a business. By analyzing the strategic aspects of financial statements, students can learn how to interpret key financial metrics and ratios to make informed decisions about investment, lending, and overall business strategy. The article also discusses the challenges and limitations of financial statement analysis, providing a comprehensive perspective on the topic. Overall, reading this article will enhance students' understanding of the practical applications of financial statements in corporate finance and strategic management.
