Analysis of Financial Statements and Their Impact on Corporate Decision-Making

Abstract

Financial statement analysis has become an essential tool for understanding the economic, financial, and equity performance of business organisations within a corporate environment characterised by competitiveness, globalisation, and constant economic change. The proper interpretation of financial information makes it possible to identify aspects related to liquidity, profitability, solvency, and operational efficiency, facilitating the formulation of more reliable, accurate, and institutionally oriented corporate decisions. The research focused on examining the influence of financial statement analysis on corporate decision-making processes through a documentary review of specialised scientific and academic sources. The study was conducted under a qualitative and interpretative approach, using documentary review as the principal methodological strategy. In addition, the PRISMA model was incorporated to strengthen methodological rigour and the systematic organisation of the scientific information collected. The findings revealed that financial analysis strengthens strategic planning, improves administrative control, and significantly contributes to the reduction of business risks. It is concluded that financial statements constitute fundamental instruments for enhancing decision-making capacity, improving organisational sustainability, and promoting more efficient and strategically oriented business management.