The Role of Financial Reporting in Strategic Decision-Making: Real-Time Accounting Practices
Keywords:
Financial reporting, real-time accounting, strategic decision-making, corporate governance, financial transparencyAbstract
This study examines the role of financial reporting in strategic decision-making, with a focus on real-time accounting practices and their impact on corporate financial performance. Using an econometric regression model, the research analyzes how financial transparency, investment efficiency, data security risks, and decision-making speed influence return on assets (ROA) in 200 firms. The results indicate that financial transparency and decision speed significantly enhance financial performance, while real-time reporting adoption and investment efficiency show moderate effects. The findings highlight the importance of efficient financial reporting in improving corporate governance and optimizing strategic decisions for long-term profitability.
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Copyright (c) 2025 Farrukh Mamadiyorov
This work is licensed under a Creative Commons Attribution 4.0 International License.
