Obiectivele situatiilor financiare, limitele si caile de imbunatatire a continutului acestora

Maria Berheci ()
Additional contact information
Maria Berheci: The Department of Business Administration, Faculty of Economics and Business Administration, Alexandru Ioan Cuza University

Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), 2006, vol. 52-53, 48-52

Abstract: The companies supply information all the interested users. But, the quality of information is doubtful, sometimes, because the company, like supply of information, has in view the certain purposes. Each user wants a result, so that the users, that own the power, influence the supplied image. In this study we want to present the purposes of financial reports, the influence of information drawbacks over to users decisions and, finally, we propose the way to improvement of supplied information to users of financial reports.

Keywords: financial reports; users; balance sheet; income statement; cash flow; profitability; budget. (search for similar items in EconPapers)
Date: 2006
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://anale.feaa.uaic.ro/anale/resurse/08_Berheci ... nutului_acestora.pdf (application/pdf)
http://anale.feaa.uaic.ro/anale/en/Arhiva%202006%20-%20Berheci/126 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aic:journl:y:2006:v:13:p:48-52

Access Statistics for this article

More articles in Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015) from Alexandru Ioan Cuza University, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Sireteanu Napoleon-Alexandru ().