REPORTES FINANCIEROS Y LA TOMA DE DECISIONES EN LAS ORGANIZACIONES

Abstract

Financial Reports are indicators of the well-being of organizations, therefore, historically they have been considered in Decision Making, maintaining a relationship of dependency. Based in this background, the purpose of this study is to study this relationship by means of a meticulous revision of the literature of the main concepts referring to decision-making and financial statements, during the last ten years. Furthermore, this research explains the profile of decision makers and how this improves the impact of such decisions. It is concluded that financial information generates multiple benefits, such as diversification of participation in decision making, greater generation of value and credibility of the company to investors and other actors.