Measuring and Assessing the Quality and Usefulness of Accounting Information

Gergana Tsoncheva ()
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Gergana Tsoncheva: Varna University of Economics

Business & Management Compass, 2014, issue 1, 52-64

Abstract: High quality accounting information is of key importance for a large number of users, as it influences the quality of the decisions made. Providing high quality and useful accounting information is a prerequisite for the efficiency of the enterprise. Usefulness is determined by the quality of accounting information. Measuring and assessing the quality and usefulness of accounting information are of particular importance, as these activities will not only enhance the quality of economic decision-making for the users, but the overall market efficiency of the business as well.

Keywords: evaluation; methods; quality; efficiency; accounting information (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (2)

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