Data from: What suppliers wish to learn from their clients’ financial statements in Cyprus

The current information era calls for a stakeholder approach when
preparing financial statements. This enhances the usefulness of financial
statements that may be relevant to a variety of stakeholders. This is an
exploratory study that aims to establish whether certain themes (17 in
total), suppliers wish to learn from their client's financial
statements, as part of a broader economic evaluation. At the same time,
the company discloses its corporate identity to its stakeholders (such as
its suppliers), as part of an effort to sustain its competitive
advantages. The interview results show a transferability of 11 of the
examined themes.