Assessing methods for the quality of financial and accounting information

Elena Loredana Dinu
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Elena Loredana Dinu: Doctoral School of b Stefan cel Mareb University of Suceava,Romania

Romanian Journal of Economics, 2022, vol. 55, issue 2(64), 70-83

Abstract: Accounting is a logical knowledge tool based on a system of rules that thinking must follow in order to achieve goals. This objective generally takes into account the construction of the true image of reality, using the accounting principles that influence the quality of accounting information. This study highlights the assessing methods for the quality of accounting information. The analysis shows that there are certain methods that are used to measure and assess the quality and usefulness of accounting information to determine the extent to which the financial statements match each of the qualitative characteristics.

Keywords: accounting information quality; measurement models; financial situations; accounting principles (search for similar items in EconPapers)
JEL-codes: P41 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ine:journl:v:55:y:2022:i:64:p:70-83

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