STUDY ON THE PERCEPTION OF ANNUAL FINANCIAL STATEMENTS AS AN INFORMATION SOURCE IN THE COMPANY'S MANAGEMENT

Alina Ciuhureanu ()

Revista Economica, 2016, vol. 68, issue 2, 144-160

Abstract: Given that the specialized literature is more frequently presenting the financial accounting and its products through the operations, accounting notes, this paper aims to capture the importance of financial statements in terms of information opportunities for management, highlighting the fact that the annual statements are a common and inexpensive way of managerial communication, through it users being able to obtain information about the financial position, performance or change of the company's financial position. The paper is based both on professional references and on a selective survey conducted on a sample of 301 companies active in Central Region.

Keywords: financial statements; information; accounting; management (search for similar items in EconPapers)
JEL-codes: M10 M41 (search for similar items in EconPapers)
Date: 2016
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