Role of financial statements as management tools to companies that use and exploit natural resources

Marinica Dobrin ()
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Marinica Dobrin: Universitatea Spiru Haret. Facultatea de Management Financiar Contabil

No 2010/55, Papers from Osterreichish-Rumanischer Akademischer Verein

Abstract: Statements and financial reports are tools allowing managers as well as external analysts to make quality and / or quantitative value judgments regarding status, dynamics and prospects of a firm. By analyzing these instruments, internal and external information is processed in order to formulate relevant assessments on the situation at the company level and on the quality of its performance, at the degree of risk in a competitive environment.

Keywords: Balance sheet; income statement; cash flow picture (search for similar items in EconPapers)
JEL-codes: A11 (search for similar items in EconPapers)
Pages: 7 pages
Date: 2010-04-23
New Economics Papers: this item is included in nep-acc and nep-rmg
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Persistent link: https://EconPapers.repec.org/RePEc:ris:sphedp:2010_055

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