A Critical Analysis of the Current Financial Statements and How they Manage to Provide or Imagine Faithfully to Complete the Market Value of the Companies

Dumitru Soare Cati-Loredana (), Gîju George Ciprian, Drăgoi Violeta Elena and Preda Larisa
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Dumitru Soare Cati-Loredana: “Valahia” University of Targoviste, Romania
Gîju George Ciprian: “Valahia” University of Targoviste, Romania
Drăgoi Violeta Elena: “Valahia” University of Targoviste, Romania
Preda Larisa: “Valahia” University of Targoviste, Romania

Valahian Journal of Economic Studies, 2022, vol. 13, issue 2, 77-82

Abstract: Beyond international accounting standards, which recognize that there have been significant investments in intangible assets in recent decades and have complaints that do not identify investments in intangible assets in financial statements, distorts the assessment of companies’ performance and does not allow for a fair evaluation of the market value of them, there are also numerous recent studies that confirm this. In today’s knowledge economy, we find that the information provided by recent financial statements needs to be more sufficient for stabilizing strategies, decision-making, and the stability of the actual market value of companies. This article proposes a critical analysis of the current financial statements and how they manage to provide or imagine faithfully to complete the market value of the companies.

Keywords: intellectual capital; faithful image; current accounting; intellectual capital accounting; market value (search for similar items in EconPapers)
JEL-codes: M40 M41 M42 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:vaecst:v:13:y:2022:i:2:p:77-82:n:10

DOI: 10.2478/vjes-2022-0017

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