Aspects Regarding the Accounting Information

Sãli?teanu (?tefan), Simona - Florina ()
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Sãli?teanu (?tefan), Simona - Florina: „Valahia” University of Targoviste

Ovidius University Annals, Economic Sciences Series, 2014, vol. XIV, issue 2, 576-579

Abstract: The aim of this paper is to make a review of the aspects that regard the financial - accounting information. I started by presenting the apparition of the term "the information", and I continued by revealing the role of the financial-accounting information. Because information have a major importance for the company's management, as well as for the external users, the disclosure of good quality So, I presented aspects about the quality of the accounting information and about the definitions proposed by academic researchers.

Keywords: accounting; management; accounting information; quality of information. (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xiv:y:2014:i:2:p:576-579

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