Open AccessThe Value of Financial Analysis Information: Theoretical View
Author(s) -
Jonas Mackevičius,
Daiva Raziūnienė,
Romualdas Valkauskas
Publication year - 2020
Publication title -
buhalterinės apskaitos teorija ir praktika/buhalterinės apskaitos teorija ir praktika
Language(s) - English
Resource type - Journals
eISSN - 2538-8762
pISSN - 1822-8682
DOI - 10.15388/batp.2019.13
Subject(s) - value (mathematics) , usability , value of information , computer science , generalization , relation (database) , management science , risk analysis (engineering) , data science , data mining , artificial intelligence , machine learning , human–computer interaction , mathematics , engineering , business , mathematical analysis
The value of financial information analysis depends on usability, efforts, duration, etc. These dimensions have not been systematically reviewed as well as assessment methods have not been established yet. The purpose of the article is an examination of value dimensions and arrangement of the model for identifying and determining analysis methods. Research methods of this article are literature analysis, classification, specification and generalization of information. In this article, we focus on financial analysis data and the relation between information and its value. We suggest the theoretical model which determines dimensions of the information value and costs related to its transfer. We propose a method of evaluating parameters of value and how these parameters may influence its exposure.