THE COMPETENCES AND THE IMPACT OF EVALUATION CATEGORIES ON THE FIDELITY OF ACCOUNTING INFORMATION

Assoc Prof. Ph.D Mihai Antonescu and Ph.D Student Ligia Antonescu
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Assoc Prof. Ph.D Mihai Antonescu: University Spiru Haret Faculty of Financial and Accounting Management Craiova
Ph.D Student Ligia Antonescu: University of Craiova Faculty of Economics and Bussiness Administration, Craiova, Romania
Authors registered in the RePEc Author Service: Mihail Antonescu (mihailantonescu@rdslink.ro)

Revista Tinerilor Economisti (The Young Economists Journal), 2009, vol. 1, issue 12, 7-13

Abstract: Due to the fact that accounting evaluation has severe rules and principles, the economic evaluation has the role to assure the reflection of informational valences of an economic entity in order to mark out its capacity to produce future incomes. Even if the role and the characteristics of accounting evaluation are incontestable, we have to mention this process’ consequences on the fidelity of accounting information, considering that a rigorous analysis cannot be realized without detecting the informational liaisons between the balance-sheet and evaluation.

Keywords: fidelity; accounting information; accounting evaluation; international practice (search for similar items in EconPapers)
JEL-codes: G34 M41 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:aio:rteyej:v:1:y:2007:i:12:p:7-13

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