ACCOUNTING INFORMATION INTEGRATION IN THE TRIANGLE FINANCING - INVESTMENT - DIVIDEND. OPTIONS WITHIN ECONOMIC ENTITIES IN CENTRAL REGION

Alina-Teodora Ciuhureanu
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Alina-Teodora Ciuhureanu: Nicolae Bălcescu Land Forces Sibiu, Romania

Revista Economica, 2017, vol. 69, issue 4, 68-83

Abstract: The article captures the three fundamental managerial decisions involving the capitalization of accounting information: financing, investment and dividend, the aim being to highlight the usefulness of accounting information by translating tit into calculation and analysis models even though this transposition does not offer a definite guarantee of a decision that eliminates future risks. It also presents the results and conclusions of a quantitative research based on a questionnaire, conducted on a sample of economic entities in Centre Development Region 7, whose main objective is to know the options for use of accounting information in taking financing, investment and dividend decisions.

Keywords: accounting information; financing; investment; dividend (search for similar items in EconPapers)
JEL-codes: M10 M41 (search for similar items in EconPapers)
Date: 2017
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