бухгалтерський облік

Purpose – The purpose of the article is to summarise economically oriented accounting theories and to examine their explanatory potential regarding the voluntary disclosure of accounting information by business entities. The study focuses on the theoretical interpretation of voluntary disclosure through the lens of signalling, agency, and resource dependence theories, along with a critical assessment of the applicability of impression management theory to accounting practices.

In a highly competitive market enterprises, to increase production and sales, have to invest heavily in the development of stock capital. They make major construction, reconstruction, modernization, purchase and create their own noncurrent assets and other tangible and intangible fixed assets. Such activity of the company is referred to as the activity of capital investment. Its effective operation requires system management on the principles of autonomy and commercialization.