Factors Investigations Influence for information disclosure

In this article, value of the company is the benefit of future periods. It is important for investors to choose the optimal collection of valuation methods in order to get reliable results. Many internal and external factors influence the value of the company by making investment decisions. Four groups of financial valuation methods are identified according to the analysis of scientific literature: financial reports, cash flows, market, and value methods. Several criteria are chosen in investment decisions: source of information, information user and nature of data. After performing the theoretical grouping of company’s valuation methods depending on the mentioned above criteria, four hypotheses are formulated. Key words: company, value, financial methods. Company‘s valuation factors Valuation of companies becomes more and more independent and distant from the information registered in accounting data. According to the traditional view, value of the company is related to the size of earnings. There are other important indicators, which influence company’s value. According to the analyzed scientific literature, main reasons why accounting data are not sufficient for investment decisions are presented in Table 1. Table 1. Factors influencing accounting information insufficiency by deciding about company’s valu