Valences and Informational Limits of the Financial Statements Prepared by Romanian Smes in the New Resilient Context

Marilena Zuca (), Victor Munteanu (), Janina Soare (), Magdalena Dãnescu (), Alice ?în?a () and Adriana Pãduraru (Horaicu) ()
Additional contact information
Marilena Zuca: Romanian - American University
Victor Munteanu: Valahia University of Targoviste
Janina Soare: Valahia University of Târgovi?te
Magdalena Dãnescu: Valahia University of Targoviste
Alice ?în?a: Accounting specialization
Adriana Pãduraru (Horaicu): Accounting specialization

Acta Universitatis Danubius. OEconomica, 2022, issue 18(2), 88-111

Abstract: The analysis and interpretation of the financial-accounting information presented in the financial statements of an entity have played a special role over the years and are the subject of numerous studies and articles. The objective of this article is to provide an analysis of the potential relations between financial-accounting information and the visibility of SMEs' activity. In this context, we tried to show that: 1. the analysis of the financial-accounting information provided by SMEs is a relevant and effective tool for the social partners; 2. information provided by SMEs adds value to their activity in terms of sustainable development and social responsibility, in the context of the digitalisation of the economy and society; and 3. external communication of information provided by SMEs contributes to the reactivity of public authorities to their needs.

Keywords: SME; financial and non-financial information; financial performance; sustainable development; digitization; reactivity of public authorities (search for similar items in EconPapers)
Date: 2022
References: Add references at CitEc
Citations:

Downloads: (external link)
https://dj.univ-danubius.ro/index.php/AUDOE/article/view/1660/2110 (application/pdf)

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:dug:actaec:y:2022:i:2:p:88-111

Access Statistics for this article

More articles in Acta Universitatis Danubius. OEconomica from Danubius University of Galati Contact information at EDIRC.
Bibliographic data for series maintained by Daniela Robu ().