The Financial-Accounting Communication and Affiliated Informational Risk

Istrate Alina-Mariana ()
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Istrate Alina-Mariana: “Alexandru Ioan Cuza” University, Faculty of Economics and Business Administration, Iasi

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 2, 1175-1180

Abstract: The requirements of the modern society called forth the material assets in favor of immaterial ones. We are especially making mention of information. These represent the basement of any decision, and consequently its success or its failing rests on the quality of the creation and communication process, as well as on the associated inevitable risks. The horizon of the implications and of the profitableness that the financial-accounting information can draw in is vast. The elaboration process of the financial statements, bearing beneficial data, is not always a degage and an ethic one. Although users are in need of and ask permanently for financial-accounting information, the confidence in the truthful reflection of the economical reality is quite diminished. In this context, the present study sets itself to tackle the informational risk, an extremely important factor that has to be taken into consideration by the economic deciders.

Keywords: financial-accounting information; financial communication; true and fair view; informational risk; audit. (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:2:p:1175-1180

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