Empirical Research on the Utility of Financial - Accounting Information in Considering Performance for Stakeholders

Mihaela-Maria Mihalcea () and Izabela-Diana Hada ()
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Mihaela-Maria Mihalcea: „1st of December 1918†University of Alba Iulia
Izabela-Diana Hada: „1st of December 1918†University of Alba Iulia

Ovidius University Annals, Economic Sciences Series, 2019, vol. XIX, issue 2, 798-805

Abstract: Financial performance is appreciated through the information in the financial statements and a wide range of indicators based on them. A fair financial diagnosis involves a complex analysis of these, but on the other hand each stakeholder category and each stakeholder in turn pursues a set of relevant information for them. What are basically the main users of financial-accounting information and what is important to them in an economic entity? Do these stakeholders have the financial education needed to properly assess the performance of an economic entity? What is the most useful information and how is performance translated for each category of stakeholders? In this research, the theoretical answers combine with practical answers, giving a practical meaning to the term of financial performance.

Keywords: financial reports; financial performance; financial rates; stakeholders; the usefulness of financial-accounting information (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xix:y:2019:i:2:p:798-805

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