Asymmetry of accounting and analytical information and its impact on management decision making

Received: September 24, 2015
Accepted: September 24, 2015
Автори: 
Dyba M.I., Zagorodniy A.G., Partyn H.O.

Lviv Polytechnic National University

The problem of information asymmetry in entrepreneurial activity has been considered, in particular: the nature of information asymmetry and its difference from the completeness of information; the reasons for information asymmetry emergence; the impact of asymmetric information on the operating efficiency of business entities; the types of information asymmetry and their essence.

The sources and the reasons for asymmetry of accounting and analytical information have been developed, including specific factors, caused by the forming of this particular information: the existence of different accounting models, the concurrent use of financial and tax accounting, the possibility of application of accounting policy elements, the lack of regulatory documents for analytical indicators calculating.

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